LOKEY v. COMMISSIONER

Docket No. 59545.

16 T.C.M. 18 (1957)

T.C. Memo. 1957-5

C. W. Lokey and Bernice Lokey v. Commissioner.

United States Tax Court.

Filed January 14, 1957.


Attorney(s) appearing for the Case

Charles H. Moses, Jr., Esq., Brown Marx Building, Birmingham, Ala., for the petitioners. Frederick T. Carney, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

This proceeding involves a deficiency in income tax of petitioners for the taxable year 1953 in the amount of $197.54.

The sole issue is whether the respondent properly disallowed the amount of $381 claimed by petitioners as business expenses paid during the taxable year 1953.

Findings of Fact

Petitioners are husband and wife, residing in Birmingham, Alabama. They filed their joint income tax return...

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