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WALSH v. COMMISSIONER

Docket Nos. 14805, 18102.

8 T.C.M. 1 (1949)

Leo E. and Lillian G. Walsh v. Commissioner.

United States Tax Court.

Entered January 5, 1949.

Attorney(s) appearing for the Case

Leo E. Walsh, pro se. Byron M. Coon, Esq., for the respondent.

Memorandum Opinion

VAN FOSSAN, Judge:

Respondent determined deficiencies for the years 1943 and 1944 in petitioners' income tax in the respective amounts of $169 and $299.98. The deficiencies arose from the disallowance of part of the deductions claimed in the returns.

For the year 1943, petitioners returned as gross income the sum of $3,766.65. From that sum they deducted as "deductible expenses" $1,084.75, and as "other deductions" $643.11. The...

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