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DANIELS v. COMMISSIONER

Docket No. 58112.

16 T.C.M. 944 (1957)

T.C. Memo. 1957-209

George Daniels and Isabelle Daniels v. Commissioner.

United States Tax Court.

Filed October 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. Leslie T. Jones, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

WITHEY, Judge:

The respondent determined a deficiency of $118.73 in the petitioners' income tax for 1951. Issues presented by the pleadings are the correctness of the respondent's action (1) in disallowing a deduction of $83 for automobile casualty insurance, and (2) in disallowing a deduction for $499 for depreciation of automobiles.

Findings of Fact

The petitioners are and during 1951 were husband...

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