ANDREWS v. COMMISSIONER

Docket No. 17277.

8 T.C.M. 545 (1949)

Edna C. Andrews v. Commissioner.

United States Tax Court.

Entered June 1, 1949.


Attorney(s) appearing for the Case

Armond M. Jewell, Esq., for the petitioner. Robert H. Kinderman, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

DISNEY, Judge:

This case involves income taxes for the calendar years 1943, 1944, and 1945. Deficiencies were determined in the amounts of $186.68, $246.44, and $305.77, respectively. The respondent urges addition of the 5 per cent negligence penalty. The only question for consideration is the deductibility of amounts claimed for contributions, taxes, losses, medical expense, and "miscellaneous expenses." From evidence...

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