LIVELY v. COMMISSIONER

Docket No. 30400.

11 T.C.M. 238 (1952)

Albert Eugene Lively and Vera Lively v. Commissioner.

United States Tax Court.

Entered March 18, 1952.


Attorney(s) appearing for the Case

Malcolm E. Rosser, Esq., for the petitioners. W. B. Riley, Esq., for the respondent.


Memorandum Opinion

HILL, Judge:

Respondent has determined a deficiency in income tax against the petitioners for the year 1947 in the amount of $86. Petitioners assign as error the disallowance by respondent of deductions for (a) work clothes and laundry, $169, (b) union dues, $140, (c) depreciation of tools, $13.75, (d) rental income, $89.22, and (e) computing the deficiency on the basis of a joint return.

The proceeding was heard at Muskogee, Oklahoma...

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