DANNEMILLER v. COMMISSIONER

Docket No. 60357.

17 T.C.M. 547 (1958)

T.C. Memo. 1958-107

Walter J. and Marian Dannemiller, Husband and Wife v. Commissioner.

United States Tax Court.

Filed June 9, 1958.


Attorney(s) appearing for the Case

Earl C. Sheehan, Esq., for the petitioners. L. Robert Leisner, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

MULRONEY, Judge:

The respondent determined a deficiency of $2,625.88 and additions to tax in the amount of $2,005.56 against the petitioners herein for the taxable year 1952. The two issues presented are: (1) whether petitioners are entitled to a deduction for the claimed business expenses incurred for making certain trips to Chicago and New York, and (2) whether petitioners...

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