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MARTIN v. COMMISSIONER

Docket No. 77759.

19 T.C.M. 724 (1960)

T.C. Memo. 1960-140

Benjamin Phillip Martin, Mildred Ruth Martin v. Commissioner.

United States Tax Court.

Filed June 30, 1960.

Attorney(s) appearing for the Case

Benjamin Phillip Martin, pro se, 1249 Lime Drive, Sunnyvale, Calif., Cyrus A. Johnson, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

WITHEY, Judge:

The respondent determined a deficiency in petitioners' income tax for 1956 in the amount of $507.

The issues raised by the pleadings and not disposed of by stipulation are the correctness of the respondent's action in disallowing the following deductions taken by petitioners in their return for 1956:

  (1) Expenses paid in connection with
      the sale of a personal residence.....

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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