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WOODBURY v. COMMISSIONER

Docket No. 34193.

14 T.C.M. 191 (1955)

T.C. Memo. 1955-58

Byron W. and Eva G. Woodbury v. Commissioner.

United States Tax Court.

Filed March 11, 1955.

Attorney(s) appearing for the Case

Howard H. Yocum, Esq., for the petitioners. Edward Pesin, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined deficiencies in income tax and additions as follows:

                               Sec. 294(d)
  Year           Deficiency    (1) and (2)    Sec. 293

  1946 .......    $11,884.12    $2,074.48      $594.21
  1947 .......      1,281.42       362.55

The issues for decision are whether the petitioners are entitled to

1. Deduct $2,000 for 1946 and $200 for 1947 as...

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