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THOMAS v. COMMISSIONER

Docket No. 21780.

12 T.C.M. 181 (1953)

John R. Thomas and Dorothy Thomas (His Wife) v. Commissioner.

United States Tax Court.

Entered February 16, 1953.

Attorney(s) appearing for the Case

Robert Dow Hamilton, Esq., 50 W. Broad St., Columbus, Ohio, for the petitioners. Lyman G. Friedman, Esq., for the respondent.

Memorandum Opinion

VAN FOSSAN, Judge:

The respondent determined a deficiency of $249.84 in petitioners' income tax for the year 1946, consequent on his disallowance of certain expenses claimed by petitioners to have been incurred in connection with petitioner John R. Thomas' business as a professional football player.

Petitioners' return for the taxable year listed in Schedules F and G the following items of alleged expense:

  Depreciation...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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