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McGOWAN v. COMMISSIONER

Docket No. 1196-62.

23 T.C.M. 1439 (1964)

T.C. Memo. 1964-241

Martin C. McGowan and Willie Gay McGowan v. Commissioner.

United States Tax Court.

Filed September 15, 1964.

Attorney(s) appearing for the Case

Max A. Reinstein, for the petitioners. Jay B. Kelly, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined the following deficiencies in petitioners' income taxes:

  Year    Deficiency

  1957 .................    $13,310.55
  1958 .................    1,850.35
  1959 .................    4,704.07

The dispute in this case involves expenditures made by Martin McGowan which the respondent claims cannot be deducted as ordinary and necessary business expenses...

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