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COPLON v. COMMISSIONER

Docket No. 65548.

18 T.C.M. 166 (1959)

T.C. Memo. 1959-34

Earl M. Coplon and Mollie M. Coplon v. Commissioner.

United States Tax Court.

Filed February 25, 1959.

Attorney(s) appearing for the Case

Roger K. Powell, Esq., Huntington Bank Building, Columbus Ohio, for the petitioners. Mark H. Berliant, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

The Commissioner determined a deficiency in income tax of $2,458.34 for the year 1954.

The only issue for decision is the deductibility of $4,755.61 as a business expense.

Findings of Fact

Petitioners are husband and wife residing in Columbus, Ohio. Their joint return for the calendar year 1954 was filed with the district director of internal revenue at Columbus, Ohio.

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