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HARVEY v. COMMISSIONER

Docket No. 40991.

12 T.C.M. 1358 (1953)

Maurice E. Harvey v. Commissioner.

United States Tax Court.

Entered November 30, 1953.

Attorney(s) appearing for the Case

Virgil K. Sandefer, Esq., and Eugene E. Gilmer, Esq., 736 Frank Nelson Building, Birmingham, Ala., for the petitioner. Homer F. Benson, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner has determined deficiencies in petitioner's income tax as follows:

  Year                     Deficiency

  1948 ................    $4,479.30
  1949 ................     1,423.22

The deficiency for 1948 is due to the following adjustments:

  (a) State Sales Tax..........  $ 200.00
  (b) Automobile Expense.......    180.60
  (c) Entertainment Expense....  2,408.03
...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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