KLEINSCHMIDT v. COMMISSIONER

Docket No. 16357.

12 T.C. 921 (1949)

ROBERT EDWARD KLEINSCHMIDT, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated May 31, 1949.


Attorney(s) appearing for the Case

Don O. Russell, Esq., for the petitioner.

George E. Gibson, Esq., for the respondent.


Respondent determined a deficiency in income and victory tax for 1943 in the sum of $306.57. Petitioner challenges respondent's determination upon the ground that he is entitled to deduct as business expenses under section 23 (a), Internal Revenue Code, his expenses aggregating $1,881 in connection with certain libel suits. The other error alleged by petitioner was abandoned at the hearing.

FINDINGS OF FACT.

Petitioner...

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