LUKOVSKY v. COMMISSIONER

Docket No. 90286.

24 T.C.M. 1090 (1965)

T.C. Memo. 1965-209

Alexander N. Lukovsky and Olga M. Lukovsky v. Commissioner.

United States Tax Court.

Filed August 3, 1965.


Attorney(s) appearing for the Case

Alexander N. Lukovsky, pro se, 1103 99th Ave., W., Duluth, Minn. Benjamin E. Butts, for the respondent.


Memorandum Findings of Fact and Opinion

ARUNDELL, Judge:

Respondent determined a deficiency in petitioners' income tax for 1956 in the amount of $994.96. The deficiency resulted from the disallowance by respondent of certain deductions claimed by petitioners.

Respondent subsequently conceded that the following disallowed amounts were actually paid in 1956: Charitable contributions, $22; automobile licenses and gasoline taxes, $52.13; and union dues...

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