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QUINLAN v. COMMISSIONER

Docket No. 65150.

16 T.C.M. 627 (1957)

T.C. Memo. 1957-147

Richard and Mary Quinlan v. Commissioner.

United States Tax Court.

Filed July 31, 1957.

Attorney(s) appearing for the Case

Samuel E. Fredrick, Esq., for the petitioners. Norman L. Rapkin, Esq., for the respondent.

Memorandum Opinion

TIETJENS, Judge:

The Commissioner determined a deficiency in income tax for the year 1954 in the amount of $260.52.

The petitioners filed their income tax return for 1954 with the director of internal revenue for the Upper Manhattan District, New York. On the return they claimed the following itemized deductions:

  Contributions ................ $600.00
  Interest .....................   19.00
  Taxes ..............

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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