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BOOTH v. COMMISSIONER

Docket No. 82395.

35 T.C. 1144 (1961)

JOSEPH T. BOOTH III AND BARBARA S. BOOTH, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 31, 1961.

Attorney(s) appearing for the Case

Joseph T. Booth III, Esq., pro se.

Glen W. Gilson II, Esq., for the respondent.

SCOTT, Judge:

Respondent determined a deficiency in petitioners' income tax for the year 1957 in the amount of $278.40. The only issue for decision is whether certain claimed business expenses were properly disallowed.

[35 T.C. 1145]

FINDINGS OF FACT.

The petitioners are husband and wife and reside at 1450 Rosewood Drive, Montgomery, Alabama. They filed a joint income tax return for the year 1957 with the district...

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