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LEITNER v. COMMISSIONER

Docket No. 82554.

21 T.C.M. 368 (1962)

T.C. Memo. 1962-69

George J. Leitner and Eleanor Leitner v. Commissioner.

United States Tax Court.

Filed March 29, 1962.

Attorney(s) appearing for the Case

George J. Leitner, 777 St. Mark Ave., Brooklyn, N. Y., pro se. Arthur S. O'Neill, Jr., Esq., and Colin C. Macdonald, Esq., for the respondent.

Memorandum Opinion

RAUM, Judge:

The Commissioner determined a deficiency of $941.67 in the 1957 income tax of petitioners, husband and wife, who filed their joint return for that year with the district director for the district of Brooklyn, New York. They reside in Brooklyn, New York. The husband will be referred to as petitioner. The deficiency was based upon (a) the disallowance of all of the itemized deductions, in the amount of $4,193.16, for lack of...

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