DURYEA v. COMMISSIONER

Docket No. 11608.

6 T.C.M. 926 (1947)

Leslie N. Duryea and Ruth H. Duryea v. Commissioner.

United States Tax Court.

Entered August 11, 1947.


Attorney(s) appearing for the Case

Lawrence P. Mattingly, Esq., for the petitioners. Maurice Bush, Esq., for the respondent.


Memorandum Opinion

MURDOCK, Judge:

The Commissioner determined a deficiency of $1,270.05 in income tax of the petitioners for 1943. The only issue for decision is whether the Commissioner erred in disallowing certain deductions. The facts have been stipulated.

[The Facts]

The petitioners, husband and wife, filed joint returns with the collector of internal revenue for the first district of Illinois.

Leslie investigated several...

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