BRYANT v. COMMISSIONER

Docket No. 27114.

11 T.C.M. 430 (1952)

Oliver W. and Mamie M. Bryant v. Commissioner.

United States Tax Court.

Entered May 2, 1952.


Attorney(s) appearing for the Case

Malcolm E. Rosser, Esq., for the petitioners. Jackson L. Bailey, Esq., for the respondent.


Memorandum Opinion

HILL, Judge:

The respondent has determined a deficiency against the petitioners for the taxable year 1948 in the sum of $38.39. This deficiency arises through the disallowance by the respondent of items deducted on the return filed, as follows:

  Meals ....................    $119.87
  Interest .................      13.90
  Breakage of watch ........       9.00
  Special work clothing ....      56.40
  Laundry ..........

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