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PUENTE v. COMMISSIONER

Docket No. 24820.

10 T.C.M. 735 (1951)

Ben A. Puente and Marion Puente v. Commissioner.

United States Tax Court.

Entered August 20, 1951.

Attorney(s) appearing for the Case

Frank C. Scott, C. P. A., Box 1904, Stockton 100, Calif., for the petitioners. Leonard Allen Marcussen, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The respondent determined a deficiency in the amount of $199.08 in income and victory taxes for the year 1943 against the petitioners. Petitioners contest that part of the deficiency which is attributable to the respondent's disallowance of the cost of certain work clothing claimed by the petitioners on their return as a deductible expense. It is petitioners' position, however...

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