WINTER v. COMMISSIONER

Docket No. 105441.

1 T.C.M. 274 (1942)

Ezra Winter and Edna A. Winter v. Commissioner.

United States Tax Court.

Entered December 22, 1942.


Attorney(s) appearing for the Case

Benjamin Mahler, Esq., for the petitioners. Thomas R. Charshee, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

ARUNDELL, Judge:

Petitioners challenge the Commissioner's action in disallowing various expense and loss deductions which, with other disallowances that are not contested, resulted in the determination of a deficiency of $3,664.24 in income tax for the calendar year 1936. The questions presented are primarily questions of fact as to whether the claimed deductions were personal and therefore nondeductible, or were incurred...

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