BENSON v. COMMISSIONER

Docket No. 110010.

2 T.C. 12 (1943)

MARCUS O. BENSON AND MINERVA J. BENSON, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 1, 1943.


Attorney(s) appearing for the Case

Marcus O. Benson pro se.

Alva C. Baird, Esq., for the respondent.


This is a proceeding for the redetermination of a deficiency of $6.83 in income tax for the calendar year 1940. The petition alleges that the respondent erred in the determination of the deficiency by disallowing the deduction of $120.02 spent for new uniform equipment and $52.50 for the cleaning of petitioner's uniform.

FINDINGS OF FACT.

Petitioners are husband and wife, residents of Los Angeles, California. They filed a joint income tax return for the...

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