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STEPHAN v. COMMISSIONER

Docket No. 31540.

11 T.C.M. 182 (1952)

Conrad P. and Esther I. Stephan v. Commissioner.

United States Tax Court.

Entered February 27, 1952.

Attorney(s) appearing for the Case

Conrad P. Stephan and Esther I. Stephan, pro se. Edward C. Adams, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HARRON, Judge:

The respondent has determined a deficiency in income tax for the year 1947 in the amount of $273.03. The deficiency results from disallowance of alleged business expense deductions under sections 23 (a) (1) (A) and 23 (1) (1), I. R. C. The respondent has disallowed deductions of $1,400 for meals and lodging in Minneapolis; of $150 alleged automobile depreciation; and of $55 automobile insurance. The...

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