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CASKEY v. COMMISSIONER

Docket No. 29786.

11 T.C.M. 629 (1952)

Reuben Buckner Caskey and Lillie Caskey v. Commissioner.

United States Tax Court.

Entered June 20, 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 in income tax of $290.21 for the taxable year 1948. The errors assigned are upon respondent's action in disallowing deductions taken for (a) cost of travel, board and lodging, (b) state sales tax, (c) state cigarette tax, (d) medical expenses, (e) work assessments, and (f) special work clothes.

The proceeding was heard at Muskogee...

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