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CANCLINI v. COMMISSIONER

Docket No. 58116.

16 T.C.M. 1127 (1957)

T.C. Memo. 1957-245

Henry P. Canclini and Ruth Canclini v. Commissioner.

United States Tax Court.

Filed December 31, 1957.

Attorney(s) appearing for the Case

Morris M. Grupp, Esq., Mills Tower Building, San. Francisco, Calif., and Leon Schiller, Esq., for the petitioners. Charles W. Nyquist, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

WITHEY, Judge:

The respondent determined a deficiency of $166.68 in the petitioners' income tax for 1951. Issues presented for determination are the correctness of the respondent's action in disallowing (1) a portion of a deduction taken for depreciation of an automobile, (2) a portion of deductions taken for repairs to, and gas and oil for, automobile, (3) deductions taken for caulk boots, union dues and taxes, and...

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