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DONOHUE v. COMMISSIONER

Docket No. 30613.

11 T.C.M. 530 (1952)

Daniel L. Donohue v. Commissioner.

United States Tax Court.

Entered May 29, 1952.

Attorney(s) appearing for the Case

James J. Waters, Esq., for the petitioner. David Karsted, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HARRON, Judge:

The respondent has determined a deficiency in income tax for the year 1945 in the amount of $997.92. The petitioner contends that there is no deficiency and that he has overpaid tax in the amount of $1,592.82. The petitioner contends that the respondent erred in disallowing deduction in the amount of $1,831.66 which was deducted as a business expense. In his petition,

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