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WILEY v. COMMISSIONER

Docket No. 26318.

11 T.C.M. 631 (1952)

W. O. and Beulah M. Wiley v. Commissioner.

United States Tax Court.

Entered June 20, 1952.

Attorney(s) appearing for the Case

Malcolm E. Rosser, Esq., for the petitioners. John P. Higgins, Esq., for the respondent.

Memorandum Opinion

HILL, Judge:

Respondent has determined a deficiency in income tax against the petitioners for the calendar year 1948 in the sum of $87.76. Error is assigned upon respondent's disallowance of deductions taken by petitioners for (a) interest, (b) state cigarette tax, (c) damages to watch, (d) cost of work clothes and laundry, (e) bad debt, and (f) his adjustment of a deduction taken for medical expenses.

The proceeding was heard...

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