CARLUCCI v. COMMISSIONER

Docket No. 85024.

37 T.C. 695 (1962)

COSIMO A. CARLUCCI, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 15, 1962.


Attorney(s) appearing for the Case

Cosimo A. Carlucci, pro se.

Gerald N. Daffner, Esq., for the respondent.


ATKINS, Judge:

The respondent determined a deficiency in income tax in the amount of $490.30 for the taxable year 1958. The petitioner having conceded that the respondent correctly disallowed a claimed deduction for dependents, the only issue for decision is whether the petitioner is entitled to deduct, as ordinary and necessary business expenses under section 162 of the Internal Revenue Code of 1954, amounts paid for...

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