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FAZZIO v. COMMISSIONER

Docket Nos. 111857, 112564.

2 T.C.M. 737 (1943)

Domenico E. Fazzio v. Commissioner. Josephine Fazio Fazzio v. Commissioner.

United States Tax Court.

Entered September 7, 1943.

Attorney(s) appearing for the Case

Robert A. Ainsworth, Jr., Esq., 2208 American Bank Bldg., New Orleans, La., for the petitioners. J. L. Backstrom, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The respondent has determined deficiencies in the income tax of each of the petitioners for the year 1939 in the sum of $425.34. That part of the deficiencies is here in issue which resulted from respondent's disallowance of deductions claimed by petitioners on account of "pin, claw and music tags" in the total amount of $7,603, which petitioners contend constituted deductible business expenses.

Findings of Fact<...

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