HILL v. COMMISSIONER

Docket No. 16671.

8 T.C.M. 123 (1949)

Ralph and Hollie C. I. Hill v. Commissioner.

United States Tax Court.

Entered January 31, 1949.


Attorney(s) appearing for the Case

Samuel S. DuHamel, Esq., for the petitioners. William Schwerdtfeger, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

This proceeding involves a deficiency in income tax for the calendar year 1944 in the amount of $772.06.

Three questions are presented for decision:

(1) The propriety of respondent's action in disallowing in full the sum of $372.40 claimed on petitioners' return as "Expenses, Supplies not reimbursed", and regarded as a deduction from Ralph Hill's salary, which he received...

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