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BIRNIE v. COMMISSIONER

Docket Nos. 23674, 23675.

12 T.C.M. 867 (1953)

Marjorie F. Birnie v. Commissioner. John Urquhart Birnie v. Commissioner.

United States Tax Court.

Entered July 31, 1953.

Attorney(s) appearing for the Case

Carl A. Stutsman, Jr., Esq., for the petitioners. Charles H. Chase, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The respondent has determined deficiencies in income tax for 1945 as follows:

  Docket  No.  23674  Marjorie F. Birnie   $706.61
  Docket  No.  23675  John U. Birnie        661.77

The petitioners, residents of California, reported their income for the taxable year on a community property basis. The issue presented relates to deductions taken by the petitioner, John U. Birnie. The respondent disallowed...

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