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ATKINSON v. COMMISSIONER

Docket No. 58110.

16 T.C.M. 865 (1957)

T.C. Memo. 1957-191

Clarence L. Atkinson and Harriet Gloria Atkinson v. Commissioner.

United States Tax Court.

Filed October 7, 1957.

Attorney(s) appearing for the Case

Morris M. Grupp, Esq., Mills Tower Building, San Francisco, Calif., and Leon Schiller, Esq., for the petitioners. Thomas M. Mather, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

WITHEY, Judge:

The respondent determined a deficiency of $124.72 in the petitioners' income tax for 1951. Issues presented for decision are the correctness of the respondent's action in disallowing (1) a deduction of $95 taken for depreciation on an automobile, (2) a deduction of $220 taken for casualty insurance, and (3) a deduction of $124.35 taken for California State sales tax.

Findings of Fact

...

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