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STANDING v. COMMISSIONER

Docket No. 57030.

28 T.C. 789 (1957)

JAMES J. STANDING AND MARIE S. STANDING, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 28, 1957.

Attorney(s) appearing for the Case

Charles A. G. Dawe, Esq., and Leroy T. Canoles, Jr., Esq., for the petitioners.

James A. Scott, Esq., for the respondent.

MULRONEY, Judge:

The respondent determined a deficiency in the income tax of James J. Standing and Marie S. Standing for the taxable year 1951 in the amount of $23,542.96. Some of the adjustments made by respondent were not put in issue by petitioners and others have been conceded. The only issue presented here is whether petitioners were entitled to deduct as expenses in arriving at adjusted gross income (under sec. 22 (n (1), I. R. C. 1939) for the year 1951...

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