ROSINOFF v. COMMISSIONER

Docket No. 87035.

21 T.C.M. 708 (1962)

T.C. Memo. 1962-133

Sam J. Rosinoff v. Commissioner.

United States Tax Court.

Filed May 31, 1962.


Attorney(s) appearing for the Case

Sam J. Rosinoff, pro se, 1127 Nameoke St., Far Rockaway, N. Y., Robert D. Whoriskey, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

OPPER, Judge:

Respondent determined a deficiency of $291.52 in petitioner's income tax for the year 1956. The issues raised by the petition are whether petitioner has incurred any expenses and whether such expenses, if any, are deductible for Federal income tax purposes.

Findings of Fact

Some of the facts are stipulated. The stipulated facts are hereby found.

Petitioner, Sam J. Rosinoff, is...

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