DYER v. COMMISSIONER

Docket No. 41120.

13 T.C.M. 536 (1954)

T. C. Memo. 1954-65

Sid Dyer v. Commissioner.

United States Tax Court.

Filed June 14, 1954.


Attorney(s) appearing for the Case

Robert J. Cowan, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

HARRON, Judge:

The Commissioner determined deficiencies in income tax for 1948, 1949, and 1950, in the amounts of $869.91, $669, and $425.55, respectively. The deficiencies are the result of disallowances of various deductions in each year for lack of substantiation. By amendment to his answer, the Commissioner has made claim for increase in the deficiency for 1950, in the amount of $500.24, pursuant to section 272...

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