LEE v. COMMISSIONER

Docket Nos. 5562, 5563.

5 T.C.M. 240 (1946)

S. Charles Lee v. Commissioner. Miriam Lee v. Commissioner.

United States Tax Court.

Entered April 5, 1946.


Attorney(s) appearing for the Case

S. Charles Lee, pro se. R. E. Maiden, Jr., Esq., for the respondent.


Memorandum Opinion

VAN FOSSAN, Judge:

The respondent determined deficiencies in income taxes for the year 1941, as follows:

  S. Charles Lee..........    $300.22
  Miriam Lee .............     300.21

Of these deficiencies the petition put in issue only the amount of $78.25 as to each, the question thus raised having its origin in the respondent's action in disallowing as personal expenses, the sum of $474.25 dues paid to certain...

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