HEARN v. COMMISSIONER

Docket No. 80206.

36 T.C. 672 (1961)

REGINALD G. HEARN AND MARY L. HEARN, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed July 14, 1961.


Attorney(s) appearing for the Case

Reginald G. Hearn, Esq., pro se.

Donald G. Daiker, Esq., for the respondent.


OPINION.

RAUM, Judge:

The Commissioner determined deficiencies in income tax against petitioners, husband and wife, for the years 1954-1956 in the amounts of $4,781.99, $8,133.22, and $11,352.56, respectively. They filed their returns with the district director of internal revenue at San Francisco. A series of adjustments with respect to all 3 years, referred to as "business expenses," is presently in issue. The husband is an attorney, and the alleged...

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