MCKENNA v. COMMISSIONER

Docket No. 3972.

5 T.C. 712 (1945)

ROY C. McKENNA, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated September 12, 1945.


Attorney(s) appearing for the Case

Norman D. Keller, Esq., for the petitioner.

Homer F. Benson, Esq., for the respondent.


OPINION.

MURDOCK, Judge:

The Commissioner determined a deficiency of $414.49 in the petitioner's income tax for the calendar year 1940. The only issue is whether the petitioner is entitled to deductions under section 23 (o) for contributions which he made to several volunteer fire departments. The facts have been stipulated.

The petitioner is a resident of Westmoreland County, Pennsylvania, and filed...

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