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HUGHES v. COMMISSIONER

Docket No. 62366.

17 T.C.M. 696 (1958)

T.C. Memo. 1958-133

Bertram B. Hughes and Florence Hughes v. Commissioner.

United States Tax Court.

Filed July 11, 1958.

Attorney(s) appearing for the Case

Bruce K. Denebeim, Esq., and James Evert Denebeim, Esq., 111 Sutter Street, San Francisco, Calif., for the petitioners. Thomas M. Mather, Esq., and Timothy T. Tuerck, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

The Commissioner determined the following deficiencies in income tax:

  Year                      Amount

  1952 .................    $251.22
  1953 .................     670.98

The question for decision is whether the Commissioner properly disallowed certain claimed deductions. By amended petition petitioners also claim depreciation...

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