THOMAS v. COMMISSIONER

Docket No. 36921.

12 T.C.M. 41 (1953)

James W. Thomas v. Commissioner.

United States Tax Court.

Entered January 27, 1953.


Attorney(s) appearing for the Case

James W. Thomas, pro se. John J. O'Toole, Esq., for the respondent.


Memorandum Opinion

RAUM, Judge:

The respondent determined a deficiency in the income tax of petitioner for the year 1949 in the amount of $80.51.

In his income tax return for the year 1949, filed with the collector of internal revenue for the third district of New York, the petitioner claimed deductions for a loss from theft in the amount of $250; for New York City sales tax in the amount of $125; and for medical expenditures in the amount of $350...

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