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MEGIBOW v. COMMISSIONER

Docket No. 42402.

21 T.C. 197 (1953)

ISAIAH AND REGINA MEGIBOW, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated November 13, 1953.

Attorney(s) appearing for the Case

Isaiah Megibow and Regina Megibow, pro sese.

Kenneth W. Gemmill, Esq., for the respondent.

OPINION.

MURDOCK, Judge:

The Commissioner determined a deficiency of $121.42 in income taxes of the petitioners for 1949. The petitioners allege that the Commissioner erred in not taking taxes and mortgage interest into account as carrying charges in computing the profit from the sale of their residence, as provided by sections 24 (a) (7) and 113 (b) (1) (A) of the Internal Revenue Code, and in failing to find that $375.28 of Isaiah's salary received...

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