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McKINNEY v. COMMISSIONER

Docket No. 17254.

7 T.C.M. 956 (1948)

Felix A. McKinney and Myrtle G. McKinney v. Commissioner.

United States Tax Court.

Entered December 22, 1948.

Attorney(s) appearing for the Case

Carl A. Morring, Jr., Esq., State Nat'l Bank Bldg., Huntsville, Ala., for the petitioners. S. Earl Heilman, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The respondent has determined a deficiency in income tax for the calendar year 1945, in the amount of $132, resulting from his disallowance of certain deductions of business expenses made by the petitioners in the determination of their adjusted gross income.

Findings of Fact

The petitioners were husband and wife, residing together in Huntsville, Alabama, during...

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