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WALSH v. COMMISSIONER

Docket Nos. 85544, 86978.

20 T.C.M. 1468 (1961)

T.C. Memo. 1961-278

John E. Walsh, Jr., and Anna D. Walsh v. Commissioner.

United States Tax Court.

Filed October 5, 1961.

Attorney(s) appearing for the Case

Patrick J. Head, Esq., 201 World Center Bldg., Washington 25, D. C., for the petitioners. Charles P. Dugan, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

ARUNDELL, Judge:

Respondent determined deficiencies in income tax for the calendar years 1956 (Docket No. 86978) and 1957 (Docket No. 85544) in the amounts of $21,594.79 and $4,871.30, respectively. The cases were consolidated for hearing and disposition.

The issues are whether the respondent erred in disallowing deductions claimed by petitioners as follows:

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