STUART v. COMMISSIONER

Docket No. 84074.

19 T.C.M. 1011 (1960)

T.C. Memo. 1960-194

James B. Stuart v. Commissioner.

United States Tax Court.

Filed September 21, 1960.


Attorney(s) appearing for the Case

James B. Stuart, pro se, 918 East Main Street, Richmond, Va. Charles C. Shaw, Jr., Esq., for the respondent.


Memorandum Findings of Fact and Opinion

ARUNDELL, Judge:

Respondent determined a deficiency in income tax for the taxable year ended December 31, 1958, in the amount of $328.01.

The issues are: (1) Whether the respondent committed error in disallowing $165 claimed by petitioner as a deduction for work clothing and laundering, and (2) whether the respondent committed error in disallowing $857.07 of the $1,303.09 claimed by petitioner as a deduction...

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