DI BORGO v. COMMISSIONER OF INTERNAL REVENUE, 23 T.C. 76 (1954) VALERIE NORRIE POZZO DI BORGO, PETITIONER, v. COMMISSIONER OF INTERNALREVENUE, RESPONDENT. Docket No. 47528.United States Tax Court. Filed October 15, 1954. Petitioner in 1949 paid commissions to a trustee upon the revocation of a trust previously created by her. The total amount of the […]