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PEYSER v. COMMISSIONER

Docket Nos. 108711 and 108712.

1 T.C.M. 807 (1943)

Julius I. Peyser v. Commissioner. Julius I. Peyser and Miriam I. Peyser v. Commissioner.

United States Tax Court.

Entered March 23, 1943.

Attorney(s) appearing for the Case

Robert R. Faulkner, Esq., 940 Shoreham Bldg., Washington, D. C., for the petitioners. Philip H. Bayer, Esq., for the respondent.

Memorandum Opinion

OPPER, Judge:

These proceedings are brought for redeterminations of deficiencies in income tax in the amount of $2,796.48 and $883.97 for 1938 and 1939, respectively.

Three issues are presented. They are whether petitioner is entitled to an increased deduction for the cost of operating an automobile in connection with his profession and business for 1939; whether petitioner is entitled to an increased deduction for the amounts...

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