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GUNTHER v. COMMISSIONER

Docket Nos. 40174, 48792.

13 T.C.M. 984 (1954)

T. C. Memo. 1954-181

Charles O. Gunther, Jr., and Isabel M. Gunther, Husband and Wife v. Commissioner.

United States Tax Court.

Filed October 21, 1954.

Attorney(s) appearing for the Case

Charles O. Gunther, Jr., C. P. A., for the petitioners. A. Russell Beazley, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner has determined the following deficiencies in petitioners' income taxes for the calendar years 1948, 1949, and 1950:

  Docket No.    Year  Deficiency

  40174.......  1948   $603.34
  40174.......  1949    905.68
  48792.......  1950    531.44

The deficiencies result from the disallowance of expense deductions claimed by petitioners for each of the years in issue and from the Commissioner...

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