McBREEN v. COMMISSIONER

Docket Nos. 40103, 40104.

13 T.C.M. 473 (1954)

T. C. Memo. 1954-42

Walter and Flora McBreen v. Commissioner.

United States Tax Court.

Filed May 17, 1954.


Attorney(s) appearing for the Case

Walter McBreen, Fairplay, Mo., pro se. Frank C. Conley, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

WITHEY, Judge:

The respondent has determined deficiencies in the income tax of the petitioners as follows:

  Docket No.        Year    Amount

    40103.........  1949    $199.14
    40104.........  1948     225.44

The only issue is the correctness of the respondent's action in determining that Walter McBreen was not entitled to a deduction...

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