PEISS v. COMMISSIONER

Docket No. 91652.

40 T.C. 78 (1963)

CLARENCE PEISS AND EVELYN PEISS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 19, 1963.


Attorney(s) appearing for the Case

Clarence Peiss, pro se.

Helen A. Viney, for the respondent.


MULRONEY, Judge:

The respondent determined a deficiency in petitioners' 1956 income tax in the amount of $1,219.45.

The issues are (1) whether all or any portion of $6,000 received by Clarence Peiss in 1956 from the John and Mary R. Markle Foundation, is includable in his gross income and (2) whether he is entitled to a deduction for the professional use of his house.

FINDINGS OF FACT

Some of the facts have been stipulated and they...

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