WINN v. COMMISSIONER

Docket No. 64541.

32 T.C. 220 (1959)

JOSEPH M. WINN AND EMMA WINN, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 28, 1959.


Attorney(s) appearing for the Case

John S. Pickett, Jr., Esq., for the petitioners.

John W. Dierker, Esq., and Allen T. Akin, Esq., for the respondent.


TIETJENS, Judge:

This proceeding involves a deficiency in income tax for the taxable year 1953 in the amount of $280.84.

The issues for decision are: (1) Whether petitioners, in computing their adjusted gross income, are entitled to deduct the amounts expended by Joseph Winn for travel, meals, and work clothes; and if so (2) what were those amounts.

FINDINGS OF FACT.

Joseph M. Winn (hereinafter referred to as the petitioner) and his...

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