MOYER v. COMMISSIONER

Docket Nos. 22662, 22663.

9 T.C.M. 1043 (1950)

A. C. Moyer v. Commissioner. J. E. Moyer v. Commissioner.

United States Tax Court.

Entered November 17, 1950.


Attorney(s) appearing for the Case

R. J. Cleary, Esq., Farmers Bank Bldg., Pittsburgh 22, Pa., for the petitioners. Kalman A. Goldring, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

OPPER, Judge:

By these consolidated proceedings petitioners contest respondent's determination of deficiencies in income tax for 1944 as follows:

   Petitioner           Deficiency

  A. C. Moyer.......... $10,546.31
  J. E. Moyer..........  10,588.76

Each petitioner claims an overpayment. The only questions are whether deductions can be taken and, if so, their amounts in connection with...

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