THORNTON v. COMMISSIONER

Docket No. 3809-64.

47 T.C. 1 (1966)

JOE B. THORNTON AND RUTH B. THORNTON, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 6, 1966.


Attorney(s) appearing for the Case

Joe B. Thornton, pro se.

D. Ronald Morello, for the respondent.


HOYT, Judge:

This case involves the determination by the Commissioner of a deficiency in the income tax of the petitioners in the amount of $716.19 for the calendar year 1961. The Commissioner made the following adjustments in recomputing the petitioners' tax for the year in question:

(a) The disallowance of $4,513.75 of a claimed casualty loss deduction totaling $5,083.75.

(b) The disallowance of a deduction for club dues in the amount of ...

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