DeCAIN v. COMMISSIONER

Docket No. 27327.

10 T.C.M. 581 (1951)

Fred A. DeCain v. Commissioner.

United States Tax Court.

Entered June 18, 1951.


Attorney(s) appearing for the Case

Melvin Silverman, Esq., for the petitioner. Joseph Landis, Esq., for the respondent.


Memorandum Opinion

VAN FOSSAN, Judge:

The respondent determined a deficiency in petitioner's income tax for 1946 in the amount of $1,709.78, consequent, in part, on his disallowance of the following items deducted in the return: Contributions, $710; taxes paid, $569; casualty loss, $750; medical expense, $315; and travel, $1,600. In determining the deficiency, respondent allowed petitioner the standard deduction of $500.

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