SCHIMMEL v. COMMISSIONER

Docket No. 49043.

13 T.C.M. 722 (1954)

T. C. Memo. 1954-114

Fred A. Schimmel and Thea Schimmel v. Commissioner.

United States Tax Court.

Filed July 30, 1954.


Attorney(s) appearing for the Case

Fred A. Schimmel, 216 West Vanderbilt Drive, Oak Ridge, Tenn., pro se. Frederick T. Carney, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

WITHEY, Judge:

The respondent determined a deficiency of $303 in the income tax of the petitioners for 1949. The only question presented for determination is whether the respondent erred in determining that certain deductions taken by petitioners were not allowable.

Findings of Fact

The petitioners reside in the State of Tennessee.

In their income tax return for 1949 the petitioners, in computing...

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