McKENZIE v. COMMISSIONER

Docket No. 30042.

11 T.C.M. 437 (1952)

Arthur S. and Virginia L. McKenzie 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 determined a deficiency in income tax for the calendar year 1948 against the petitioners in the sum of $56.80. The deficiency arises through the disallowance by respondent of deductions taken by the petitioners, alleged to represent contributions, interest, sales taxes, Oklahoma cigarette and tobacco tax, sewer tax, loss by theft, entertainment expense for business purposes and business club dues. Respondent...

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