LeTOWT v. COMMISSIONER

Docket No. 94757.

22 T.C.M. 547 (1963)

T.C. Memo. 1963-118

Zigmont J. LeTowt, Jr., and Virginia C. LeTowt v. Commissioner.

United States Tax Court.

Filed April 25, 1963.


Attorney(s) appearing for the Case

Zigmont J. LeTowt, Jr., pro se, 1838 Jennings St., Bethlehem, Pa. Malin Van Antwerp, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

HOYT, Judge:

In this proceeding petitioners challenge respondent's determination of deficiencies of $488.01 and $532.72 in income tax for the years 1958 and 1959, respectively. The deficiencies result from respondent's disallowance of claimed deductions for travel and living expenses and for a dependency exemption for 1958 for the elder son of petitioners. Petitioners, by...

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