COHEN v. COMMISSIONER

Docket No. 80964.

21 T.C.M. 285 (1962)

T.C. Memo. 1962-51

Julian Cohen and Lauretta Cohen v. Commissioner.

United States Tax Court.

Filed March 14, 1962.


Attorney(s) appearing for the Case

Julian Cohen, pro se, 13638 Muscatine St., Pacoima, Calif. Alfred L. Margolis, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

WITHEY, Judge:

The Commissioner has determined deficiencies in the income taxes of the petitioners for the years 1955, 1956, and 1957 in the respective amounts of $304.03, $563.40, and $146.53.

The issues are whether respondent has erred (1) in disallowing business expense deductions for each year in the respective amounts of $2,047.91, $2,248.90, and $3,884.52; (2) in disallowing contribution deductions for...

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