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JONES v. COMMISSIONER

Docket No. 41143.

12 T.C.M. 470 (1953)

Jack W. Jones and Jeanne Jones v. Commissioner.

United States Tax Court.

Entered April 30, 1953.

Attorney(s) appearing for the Case

Jeanne Jones, pro se. Maurice E. Stark, Esq., for the respondent.

Memorandum Opinion

VAN FOSSAN, Judge:

Respondent determined a deficiency of $10,784.66 in income tax for the taxable year 1948 consequent on his disallowance of listed expenses claimed by the petitioners.

When the case came on for hearing there was no appearance by or on behalf of Jack W. Jones. Jeanne Jones appeared without counsel. On the stand she stated that since the taxable year she has been divorced from Jack W. Jones and that she has no knowledge...

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