DOTSON v. COMMISSIONER

Docket Nos. 40611, 40612.

12 T.C.M. 891 (1953)

Michael L. Dotson v. Commissioner. Amadeo L. Guissi and Karmel B. Guissi v. Commissioner.

United States Tax Court.

Entered August 6, 1953.


Attorney(s) appearing for the Case

Wareham C. Seaman, Esq., 503 California Building, Stockton, Calif., for the petitioners. Charles W. Nyquist, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

VAN FOSSAN, Judge:

Respondent determined deficiencies in income taxes for petitioners for the year 1948 as follows:

  Michael L. Dotson .........................    $274.56
  Amadeo L. Guissi and Karmel B. Guissi .....     289.76

The deficiencies arise from respondent's disallowance of certain amounts claimed by petitioners as expenses for business travel and customer entertainment on the grounds...

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