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ROGERS v. COMMISSIONER

Docket No. 64776.

18 T.C.M. 866 (1959)

T.C. Memo. 1959-192

Eugene J. Rogers and Olive Rogers v. Commissioner.

United States Tax Court.

Filed October 20, 1959.

Attorney(s) appearing for the Case

Alva C. Baird, Esq., for the petitioners. Richard W. Janes, Esq., and Cyrus A. Johnson, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

FORRESTER, J:

Respondent has determined deficiencies in the income tax of petitioners as follows:

  Taxable Year    Deficiency

  1952 ..........    $102.08
  1953 ..........      81.28
  1954 ..........      36.96
                     ________
  Total .........    $220.32

The principal issue is the deductibility of certain unreimbursed expenses...

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