JONES v. COMMISSIONER

Docket No. 26195.

11 T.C.M. 529 (1952)

Doris Jones v. Commissioner.

United States Tax Court.

Entered May 29, 1952.


Attorney(s) appearing for the Case

Lee S. Jones, Esq., 920 Kentucky Home Life Bldg., Louisville, Ky., for the petitioner. Michael J. Clare, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

JOHNSON, Judge:

The Commissioner determined a deficiency in petitioner's income tax for the year 1947 in the amount of $428.68.

The only issue for decision is whether the Commissioner erred in disallowing $1,054.56 claimed by petitioner as ordinary and necessary business expenses for 1947.

Findings of Fact

Petitioner is an individual now residing in Detroit, Michigan, but who formerly lived...

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