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GERMAIN v. COMMISSIONER

Docket No. 26319.

11 T.C.M. 226 (1952)

Homer H. and Agnes Germain v. Commissioner.

United States Tax Court.

Entered March 11, 1952.

Attorney(s) appearing for the Case

Malcolm E. Rosser, Esq., for the petitioners. W. B. Riley, Esq., for the respondent.

Memorandum Opinion

HILL, Judge:

Respondent has determined a deficiency in income tax of $136.50 against the petitioners for the year 1948. The petition filed sets forth two errors, as follows:

1. The disallowance of a deduction claimed as travel expenses in the amount of $954.

2. The determination of the deficiency against petitioners upon the basis of a joint return of the combined income of the marital community.

[The Facts...

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