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BENNETT v. COMMISSIONER

Docket No. 104524.

1 T.C.M. 31 (1942)

R. Shad Bennett and Anna Atkins Bennett, Husband and Wife v. Commissioner.

United States Tax Court.

Entered October 28, 1942.

Attorney(s) appearing for the Case

R. Shad Bennett, Esq., Big Bend & Grant Roads, St. Louis, Mo., and Gus O. Nations, Esq., for the petitioners. Carroll Walker, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TURNER, J.:

The Commissioner determined deficiencies as follows:

  Year            Income Tax    Penalty

  1936.........    $3,333.91    $166.70
  1937.........       218.97

The issues raised by the pleadings are the correctness of the respondent's action in (1) disallowing a deduction of $500 taken for 1936 as a loss sustained from professional activities, (2) disallowing...

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