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COLLIER v. COMMISSIONER

Docket No. 46014.

13 T.C.M. 857 (1954)

T. C. Memo. 1954-147

Raymond L. Collier and Elsie A. Collier v. Commissioner.

United States Tax Court.

Filed September 3, 1954.

Attorney(s) appearing for the Case

Raymond L. Collier, 17900 Lake Road, Lakewood, Ohio, pro se. Theodore E. Davis, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

The Commissioner determined a deficiency in income tax of $623.70 for the taxable year 1950.

Several adjustments made by the Commissioner are uncontested. The only question for decision is the deductibility of $1,874.64 expended by Raymond L. Collier in seeking new employment.

Findings of Fact

The stipulated facts are so found and the stipulation included herein by reference...

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