SWAIM v. COMMISSIONER

Docket No. 31163.

20 T.C. 1022 (1953)

SAMUEL G. SWAIM, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated September 17, 1953.


Attorney(s) appearing for the Case

Walter W. Flowers, Esq., for the petitioner.

Homer F. Benson, Esq., for the respondent.


The deficiency in question is described in the petition as follows:

The deficiency and liability as determined by the Commissioner, in income taxes for the calendar year 1948, in the amount of $1,487.75 of which approximately $1,350.00 is in dispute.

Petitioner makes the following assignment of error:

The determination of tax set forth in said notice of deficiency is based upon the following alleged errors: the Commissioner determined that an expense...

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