ESTATE OF NEILSON v. COMMISSIONER

Docket Nos. 14324, 14325.

7 T.C.M. 666 (1948)

Estate of Andrew Scott Neilson, deceased, Jean Harding, Administratrix v. Commissioner. Dorothy Stewart Neilson v. Commissioner.

United States Tax Court.

Entered September 21, 1948.


Attorney(s) appearing for the Case

Harold E. Haven, Esq., Mills Tower, San Francisco, Calif., for the petitioners. Leonard A. Marcussen, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

Respondent determined deficiencies in the amount of $1,841.81 in each of the income tax returns filed by Andrew Scott Neilson and Dorothy Stewart Neilson on the community property basis for the year 1944. These deficiencies resulted from respondent's determination that "alleged expenses of $3,050 incurred in connection with earning of partnership income" should be disallowed for lack of substantiation, and his determination...

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