GIRARD v. COMMISSIONER

Docket No. 4290-66.

27 T.C.M. 357 (1968)

T.C. Memo. 1968-67

Marc P. Girard and Renee D. Girard v. Commissioner.

United States Tax Court.

Filed April 18, 1968.


Attorney(s) appearing for the Case

Sidney J. Leshin, for the petitioners. Lawrence J. Shongut, for the respondent.


Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined a deficiency of $1,700.73 in petitioners' income tax for the taxable year ending December 31, 1964. The sole issue is one of substantiation of various claimed deductions.

Findings of Fact

Petitioners are husband and wife and resided in New York, New York, at the time of the filing of the petition herein. They timely filed their 1964 Federal income tax return...

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