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McLENNAN v. COMMISSIONER

Docket No. 4757.

4 T.C.M. 672 (1945)

Charles J. McLennan v. Commissioner.

United States Tax Court.

Entered June 25, 1945.

Attorney(s) appearing for the Case

Thos. McE. Johnston, Esq., and James J. Keller, C. P. A., 1406 Security Bldg., Miami, Fla., for the petitioner. Edward L. Potter, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

MELLOTT, Judge:

This case involves a deficiency in income tax for the year 1941 in the amount of $3,274.89. Most of the deficiency results from the disallowance by the Commissioner of deductions claimed for business expenses totaling $5,954.47. Other adjustments to net income are not contested.

Findings of Fact

Petitioner is an individual residing at 3003 Alhambra Circle, Coral Gables, Florida. His...

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