SANDERSON v. COMMISSIONER

Docket No. 56830.

16 T.C.M. 105 (1957)

T.C. Memo. 1957-23

Albert L. Sanderson and Beatrice C. Sanderson v. Commissioner.

United States Tax Court.

Filed January 31, 1957.


Attorney(s) appearing for the Case

Daniel G. Yorkey, Esq., and Donald F. Runyan, Esq., Marine Trust Building, Buffalo, N. Y., for the petitioners. Clarence P. Brazill, Jr., Esq., for the respondent.


Memorandum Findings of Fact and Opinion

PIERCE, Judge:

The respondent determined deficiencies in the income taxes of the petitioners in the amounts of $309.30 for the year 1950, and $309.08 for the year 1951.

The issue for decision is whether certain club dues paid by one of the principal executive officers of a trust company are deductible by him as ordinary and necessary business expenses.

Findings of Fact

Some of the facts have...

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