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HERRIN v. COMMISSIONER

Docket No. 59225.

28 T.C. 1303 (1957)

SAM J. HERRIN AND RUTH HERRIN, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 30, 1957.

Attorney(s) appearing for the Case

Frank C. Decker, Esq., for the petitioners.

Robert O. Rogers, Esq., for the respondent.

OPINION.

FORRESTER, Judge:

The respondent has determined a deficiency in income tax for the year 1953 in the amount of $324.36. In their petition to this Court petitioners allege that the Commissioner erred (1) in disallowing a deduction in the amount of $91, consisting of a portion of claimed charitable contributions, (2) in disallowing a deduction in the amount of $96 for the cost of uniforms, and (3) in disallowing a deduction in the amount of...

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