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COHN v. COMMISSIONER

Docket No. 84869.

38 T.C. 387 (1962)

LEO R. COHN AND MAYME K. COHN, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 22, 1962.

Attorney(s) appearing for the Case

John L. Carey, Esq., for the petitioners.

Don S. Harnack, Esq., and Helen A. Viney, Esq., for the respondent.

FAY, Judge:

The Commissioner determined deficiencies in the petitioners' income taxes, as follows:

Year                                             Amount

1953 ---------------------------------------    $849.54
1954 ---------------------------------------   1,314.28
1955 ---------------------------------------     983.57

The issues for decision are as follows:

(1) Whether the petitioners are entitled to deduct...

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