JERNIGAN v. COMMISSIONER

Docket No. 16858.

7 T.C.M. 801 (1948)

Hilary H. Jernigan v. Commissioner.

United States Tax Court.

Entered October 27, 1948.


Attorney(s) appearing for the Case

Hilary H. Jernigan, pro se. S. Earl Heilman, Esq., for the respondent


Memorandum Findings of Fact and Opinion

This proceeding involves a redetermination of a deficiency in petitioner's income tax for the year 1945 in the amount of $51.05. The deficiency arises out of the respondent's disallowance of deductions amounting to $691.78 claimed in petitioner's return as a loss from the operation of an automobile for profit.

Findings of Fact

The petitioner, an individual, resided in Foley, Alabama, during the year 1945...

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