BENTON v. COMMISSIONER

Docket No. 82222.

21 T.C.M. 1554 (1962)

T.C. Memo. 1962-292

Thaddeus G. Benton v. Commissioner.

United States Tax Court.

Filed December 12, 1962.


Attorney(s) appearing for the Case

Thaddeus G. Benton, pro se, 77 Park Ave., New York, N. Y. Andrew S. Coxe, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined a deficiency in petitioner's income tax for the year 1955 in the amount of $2,339.70. There are four issues for decision:

(1) Whether respondent erred in disallowing a portion of the business expenses deducted by petitioner on his income tax return for 1955;

(2) Whether respondent erred in disallowing a $7,500 loss deduction claimed by

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