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CAREY v. COMMISSIONER

Docket No. 31563.

11 T.C.M. 943 (1952)

Max G. Carey (Carnarius) v. Commissioner.

United States Tax Court.

Entered September 19, 1952.

Attorney(s) appearing for the Case

Max G. Carey (Carnarius), pro se. James R. Harper, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

Taxpayer contests the following deficiencies in income tax determined by the Commissioner:

  Year              Deficiency

  1946 ...........    $273.02
  1947 ...........     189.79

The following questions are presented for decision: (1) Was the sum of $1,200 deducted by the taxpayer in each of the years 1946 and 1947 properly disallowed by the Commissioner as a deductible...

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