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PORTERFIELD v. COMMISSIONER

Docket No. 89600.

20 T.C.M. 1619 (1961)

T.C. Memo. 1961-314

Crawford J. and Donna E. Porterfield v. Commissioner.

United States Tax Court.

Filed November 17, 1961.

Attorney(s) appearing for the Case

Crawford J. Porterfield, CPA, pro se., 1107 9th St., Sacramento, Calif. William T. Ivey, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

Respondent determined a deficiency in petitioners' income tax for 1957 in the amount of $425.65. Respondent has conceded certain expenses previously disallowed in the deficiency notice. The remaining expenses claimed by petitioners and not conceded by respondent, plus an overpayment of $110.88 claimed by petitioners and said to be due to deductible expense of a portion of the cost of maintaining a private...

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