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COOPER v. COMMISSIONER

Docket No. 43576.

12 T.C.M. 471 (1953)

Lewis F. Cooper and Wife, Mary Nell Cooper v. Commissioner.

United States Tax Court.

Entered April 30, 1953.

Attorney(s) appearing for the Case

John R. Stivers, Esq., 81 Monroe Avenue, Memphis, Tenn., for the petitioners. Elmer E. Lyon, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

JOHNSON, Judge:

Respondent determined a deficiency in petitioners' income tax for the year 1950 in the amount of $283.76.

The issues are whether the respondent erred in disallowing (1) traveling expenses and living expenses away from home; (2) part of a deduction for work clothes and tools; and (3) part of a claimed charitable contribution.

Findings of Fact

Lewis F. Cooper, hereinafter referred...

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