GILLIAM v. COMMISSIONER

Docket No. 27541.

11 T.C.M. 433 (1952)

Algie B. and Iva T. Gilliam v. Commissioner.

United States Tax Court.

Entered May 2, 1952.


Attorney(s) appearing for the Case

Malcolm E. Rosser, Esq., for the petitioners. John P. Higgins, Esq., for the respondent.


Memorandum Opinion

HILL, Judge:

Respondent has, for the calendar year 1948, determined a deficiency in income tax against the petitioners in the sum of $44.62. Error is assigned upon respondent's action in determining the deficiency in his disallowance of deductions taken for state sales taxes, state cigarette taxes, city sewer tax, stolen tools, breakage of a watch, and medical expenses.

The proceeding was heard at Muskogee, Oklahoma, on May 9,...

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