MURPHY v. COMMISSIONER

Docket No. 110276.

1 T.C.M. 757 (1943)

Howard Murphy v. Commissioner.

United States Tax Court.

Entered March 10, 1943.


Attorney(s) appearing for the Case

Howard Murphy, pro se. Thomas M. Mather, Esq., for the respondent.


Memorandum Opinion

SMITH, Judge:

This proceeding is for the redetermination of deficiencies in income tax and penalties as follows:

  Year             Deficiency    25% Penalty

  1937...........    $17.28         $4.32
  1938...........     17.31          4.33
  1939...........     17.28          4.33
  1940...........     19.03          1.47

The only point in issue is whether the petitioner is entitled to deduct from gross...

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