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STEPHENS v. COMMISSIONER

Docket No. 10359.

6 T.C.M. 1211 (1947)

Leonard S. and Thelma B. Stephens v. Commissioner.

United States Tax Court.

Entered November 17, 1947.

Attorney(s) appearing for the Case

Leonard S. Stephens, Esq., pro se. John O. Durkan, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency in income taxes of $190.06 for the year 1943. The question to be determined is whether the Commissioner erred in disallowing as a deduction in 1943 the amount of $790 paid for lodgings by petitioner, Leonard S. Stephens.

Findings of Fact

The petitioners are residents of Whitley City, Kentucky. They filed their return...

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