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KERSHNER v. COMMISSIONER

Docket No. 20321.

14 T.C. 168 (1943)

RAYMOND E. KERSHNER AND LUCILE D. KERSHNER, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated February 6, 1950.

Attorney(s) appearing for the Case

Raymond E. Kershner, pro se.

Paul E. Waring, Esq., for the respondent.

The respondent determined a deficiency of $135 in the income tax of the petitioners for 1945. The only issue presented is the correctness of the respondent's action in disallowing a deduction of $601.85 representing the total of various items taken as occupational expenses in computing adjusted gross income.

FINDINGS OF FACT.

The petitioners, husband and wife, filed their 1945 joint income tax return with the collector...

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