BANIGAN v. COMMISSIONER

Docket No. 28619.

10 T.C.M. 561 (1951)

Edward W. and Alice C. Banigan v. Commissioner.

United States Tax Court.

Entered June 14, 1951.


Attorney(s) appearing for the Case

Edward W. Banigan, pro se., Joseph Landis, Esq., for the respondent.


Memorandum Opinion

VAN FOSSAN, Judge:

The respondent determined deficiencies of $424.55 and $592.12 in petitioner's income tax for the years 1946 and 1947, respectively. The deficiencies resulted chiefly from the disallowance of various deductions claimed by petitioners in their tax returns, with consequent additions to gross income. Hereinafter Edward W. Banigan is sometimes referred to as the petitioner. The deductions are considered seriatim.

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