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TODD v. COMMISSIONER

Docket No. 1977.

3 T.C.M. 1221 (1944)

Clarence Whitcomb Todd v. Commissioner.

United States Tax Court.

Entered November 20, 1944.

Attorney(s) appearing for the Case

Earl Bohannon, Esq., State Bank Bldg., Parsons, Kans., for the petitioner. Roy C. Hormberg, Esq., for the respondent.

Memorandum Opinion

DISNEY, Judge:

This case involves income tax for the calendar year 1941. Deficiency was determined by the Commissioner in the amount of $43.15, the entire amount of which is in issue. The issue presented is whether certain expenses are personal, or deductible as incurred in business.

[The Facts]

All facts have been stipulated, and we adopt the stipulation by reference and find the facts therein set forth. The stipulation...

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