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O'MALLEY v. COMMISSIONER

Docket No. 63888.

16 T.C.M. 623 (1957)

T.C. Memo. 1957-143

Thomas O'Malley v. Commissioner.

United States Tax Court.

Filed July 31, 1957.

Attorney(s) appearing for the Case

Samuel E. Fredrick, Esq., for the petitioner. Jules W. Breslow, Esq., for the respondent.

Memorandum Opinion

TIETJENS, Judge:

The Commissioner determined a deficiency in income tax for the year 1953 in the amount of $204.58.

The petitioner filed his income tax return for 1953 with the district director for the Upper Manhattan District of New York. On the return he claimed the following itemized deductions:

  Contributions ................ $300.00
  Interest .....................   36.00
  Taxes ........................ ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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