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MEIER v. COMMISSIONER

Docket No. 112332.

2 T.C. 458 (1943)

ELEANOR E. MEIER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated July 21, 1943.

Attorney(s) appearing for the Case

S. D. Viviano, Esq., and Donald Horne, Esq., for the petitioner.

Paul E. Waring, Esq., for the respondent.

OPINION.

SMITH, Judge:

This proceeding involves a deficiency in income tax for the calendar year 1940 in the amount of $3.04. The petitioner alleges that the respondent erred in his determination of the deficiency by disallowing as a deduction from gross income the cost of uniforms, caps, hose, etc., which she purchased during the year 1940 for use in a tuberculosis hospital where she was employed as a nurse.

The petitioner is a resident of...

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