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FEINSTEIN v. COMMISSIONER

Docket No. 5138-68.

29 T.C.M. 1338 (1970)

T.C. Memo. 1970-288

Seymour Feinstein and Beatrice Feinstein v. Commissioner.

United States Tax Court.

Filed October 8, 1970.

Attorney(s) appearing for the Case

Seymour Feinstein, pro se, 420 E. 57th St., Brooklyn, N. Y. Marlene Gross, for the respondent.

Memorandum Opinion

TANNENWALD, Judge:

Respondent determined a deficiency of $159.75 in petitioners' income taxes for the year 1965. The two issues before us are (1) whether petitioners are entitled to claimed charitable contributions totaling $515 and (2) whether petitioners are entitled to an ordinary and necessary business expense deduction of $400. These issues are purely factual and the burden of proof is on the petitioners. Welch v. Helvering

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