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BAILEY v. COMMISSIONER

Docket Nos. 95029, 3476-62.

22 T.C.M. 1255 (1963)

T.C. Memo. 1963-251

Ervin G. Bailey and Carrie H. Bailey v. Commissioner.

United States Tax Court.

Filed September 16, 1963.

Attorney(s) appearing for the Case

William J. O'Brien, 4 Westway, Hartsdale, N. Y., and Henry T. Kirkebye, for the petitioners. Arthur Pelikow, for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined deficiencies in petitioners' income tax for 1957-1960 in the amounts of $8,170.32 (plus an increase of $1,409.73 claimed in Amendment to Answer), $4,915.26, $3,680.20 and $5,011.09, respectively. The principal question is whether Ervin G. Bailey's expenses, proximately related to his activities as an inventor, in the amounts of $13,001.94, $2,975.82, $3,608.78 and $4,966.93 during the tax years...

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