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HUDDLESTON v. COMMISSIONER

Docket No. 44743.

13 T.C.M. 395 (1954)

T. C. Memo. 1954-16

Ernest Huddleston and Jimmie Opal Huddleston v. Commissioner.

United States Tax Court.

Filed April 26, 1954.

Attorney(s) appearing for the Case

Glendale O. Scott, Esq., Coaplen Building, Lebanon, Tenn., for the petitioners. W. Preston White, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

JOHNSON, Judge:

Respondent determined a deficiency of $299.92 in petitioners' income tax for 1950.

The issues are whether certain deductions for meals and lodging, telephone bills, charitable contributions, and medical expenses are allowable.

Findings of Fact

Ernest Huddleston and Jimmie Opal Huddleston, husband and wife, were residents of Nashville, Tennessee. They filed a joint return for...

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