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POWER v. COMMISSIONER

Docket No. 62895.

16 T.C.M. 627 (1957)

T.C. Memo. 1957-146

Thomas and Marie Power v. Commissioner.

United States Tax Court.

Filed July 31, 1957.

Attorney(s) appearing for the Case

Samuel E. Fredrick, Esq., for the petitioners. Herbert Rothenberg, Esq., for the respondent.

Memorandum Opinion

TIETJENS, Judge:

The Commissioner determined a deficiency in income tax for the year 1953 in the amount of $218.84.

The petitioners filed a joint income tax return for 1953 with the director of internal revenue for the Brooklyn district of New York. On the return they claimed certain itemized deductions. The Commissioner disallowed the claimed deductions for lack of substantiation and allowed the standard deduction.

The...

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