ANSLEY v. COMMISSIONER

Docket Nos. 35938, 35939.

12 T.C.M. 1110 (1953)

Anne Klein Ansley v. Commissioner. Arthur C. Ansley v. Commissioner.

United States Tax Court.

Entered September 30, 1953.


Attorney(s) appearing for the Case

Victor R. Wolder, Esq., 347 Madison Avenue, New York, N. Y., for the petitioners. Max J. Hamburger, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

These consolidated proceedings involve deficiencies in income taxes for the years and in the amounts as follows:

  Anne Klein Ansley    1945   $  267.55
                       1947      305.80
  Arthur C. Ansley     1945    7,115.16
                       1946    3,236.97
                       1947    1,319.90

The issues are (1) whether Arthur C. Ansley is entitled to a deduction of the sum of...

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