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FLANNERY v. COMMISSIONER

Docket No. 6645.

5 T.C.M. 332 (1946)

J. Rogers Flannery, Jr. v. Commissioner.

United States Tax Court.

Entered April 30, 1946.

Attorney(s) appearing for the Case

Norman D. Keller, Esq., and A. G. Wallerstedt, C. P. A., 747 Union Trust Bldg., Pittsburgh, Pa., for the petitioner. Karl W. Windhorst, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

SMITH, Judge:

This proceeding is for the redetermination of deficiencies in income tax for 1940 and 1941 of $697.68 and $61.89, respectively. The petitioner alleges as follows:

(1) In determining the deficiency for the calendar year 1940 the Commissioner erroneously disallowed as a deduction the amount of $5,034.36 theretofore advanced by the petitioner to or for the account of the Pittsburgh Dry Stencil Co...

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