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McCORMACK v. COMMISSIONER

Docket No. 38231.

12 T.C.M. 40 (1953)

Thomas B. McCormack v. Commissioner.

United States Tax Court.

Entered January 23, 1953.

Attorney(s) appearing for the Case

Thomas M. A. Higgins, Esq., for the petitioner. Nathan M. Silverstein, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

This proceeding attacks a deficiency in income tax of $183 determined for the year 1948.

At the hearing an issue with respect to a claimed dependency credit was waived.

The only issue for decision is whether petitioner is entitled to a claimed deduction of $770 for automobile expenses.

Findings of Fact

Petitioner is an individual residing in Lowell, Massachusetts....

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