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McDONALD v. COMMISSIONER

Docket No. 109104.

1 T.C. 738 (1943)

MICHAEL F. McDONALD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated March 10, 1943.

Attorney(s) appearing for the Case

Frederick E. S. Morrison, Esq., and John W. Bodine, Esq., for the petitioner.

Myron W. Winer, Esq., for the respondent.

The Commissioner determined a deficiency of $2,506.77 for the taxable year ended December 31, 1939. The sole adjustment contested by petitioner is the disallowance of a deduction of $13,017.27 which petitioner expended as "re-election expenses."

FINDINGS OF FACT.

The petitioner is an individual residing at 6 Brown Street, Ashley, Pennsylvania. He filed his individual income tax return for the calendar year 1939 with...

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