KATES v. COMMISSIONER

Docket No. 88220.

21 T.C.M. 1396 (1962)

T.C. Memo. 1962-258

Daniel Kates and Hilda Kates v. Commissioner.

United States Tax Court.

Filed October 31, 1962.


Attorney(s) appearing for the Case

Jonathan P. Goldberg, Esq., for the petitioners. Robert D. Whorisky, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

HARRON, Judge:

The respondent determined a deficiency in income tax for the taxable year 1957 in the amount of $796.78. The general issue is whether the petitioner is entitled to deductions under section 162 (a) or 212(1), 1954 Code, in the total amount of $2,532, or smaller amounts.

Findings of Fact

The petitioners reside in Brooklyn, New York. Their joint return was filed with the district director...

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