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WILDMAN v. COMMISSIONER

Docket No. 10061.

5 T.C.M. 712 (1946)

Charles Wildman and Myrtle Wildman v. Commissioner.

United States Tax Court.

Entered August 14, 1946.

Attorney(s) appearing for the Case

T. M. Ingersoll, Esq., 1120 Merchants Bank Bldg., Cedar Rapids, Ia., for the petitioner. Jackson L. Boughner, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

This proceeding involves a deficiency in petitioners' income tax liability for the year 1943 in the sum of $39.22. Except for the amount of 98 cents, representing an error in addition in petitioners' return, the deficiency results from respondent's determination that a deduction taken by petitioners representing the cost and cleaning of the uniforms of petitioner, Charles Wildman, a railroad conductor, was a personal expense...

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