CARTY v. COMMISSIONER

Docket No. 25257.

10 T.C.M. 533 (1951)

John J. Carty and Pauline E. Carty v. Commissioner.

United States Tax Court.

Entered May 31, 1951.


Attorney(s) appearing for the Case

Richard W. Wilson, Esq., 74 Trinity Place, New York 6, N. Y., for the petitioners. Frank Cohen, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

The respondent has determined a deficiency of $164.52 in petitioners' income tax for 1945. Petitioners now claim that they have overpaid their tax for that year by the amount of $768.50. They contend that the respondent erred in disallowing various deductions claimed in their return, including taxes, medical expenses, automobile expenses, cost of equipment, entertainment expenses and contributions to charities.

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