WENGER v. COMMISSIONER

Docket No. 34959.

13 T.C.M. 24 (1954)

J. B. Wenger and Estate of Maude S. Wenger, Deceased, Joseph B. Wenger, Executor v. Commissioner.

United States Tax Court.

Entered January 15, 1954.


Attorney(s) appearing for the Case

George L. Weisbard, Esq., 188 W. Randolph Street, Chicago, Ill., for the petitioners. Richard D. Hobbet, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

OPPER, Judge:

Respondent determined a deficiency in income tax of $11,029.65 against J. B. Wenger, hereinafter called "petitioner," and his wife Maude S. Wenger, now deceased1 and hereinafter called "decedent," for the taxable year ended December 31, 1947. The questions presented for our decision are:

1. Whether petitioner and decedent are entitled to deduct on their joint individual...

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