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WINTERHALTER v. COMMISSIONER

Docket No. 26260.

10 T.C.M. 268 (1951)

W. Edward and Margaret W. Winterhalter v. Commissioner.

United States Tax Court.

Entered March 23, 1951.

Attorney(s) appearing for the Case

W. Edward Winterhalter, pro se. Robert F. O'Malley, Esq., for the respondent.

Memorandum Opinion

VAN FOSSAN, Judge:

The respondent determined deficiencies in income tax for the years 1946 and 1947 in the respective amounts of $60.58 and $195 due to the disallowance of certain deductions claimed by petitioners as business expenses in an amount of approximately $1,800.

[The Facts]

Petitioner, W. Edward Winterhalter (hereafter called the petitioner), was engaged...

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