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ALLENBY v. COMMISSIONER

Docket No. 58111.

16 T.C.M. 937 (1957)

T.C. Memo. 1957-207

Benjamin C. Allenby and Ila Mae Allenby v. Commissioner.

United States Tax Court.

Filed October 31, 1957.

Attorney(s) appearing for the Case

Morris M. Grupp, Esq., and Leon Schiller, Esq., for the petitioners. Leslie T. Jones, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

WITHEY, Judge:

The respondent determined a deficiency of $383.94 in the petitioners' income tax for 1951. Issues presented by the pleadings are the correctness of the respondent's action (1) in disallowing a deduction of $382.50 taken as a long-term capital loss sustained on the sale of an automobile, (2) in disallowing a deduction of $422.65 taken for chain saw repairs, (3) in disallowing a portion of a deduction...

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