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SHELDON v. COMMISSIONER

Docket No. 71622.

20 T.C.M. 241 (1961)

T.C. Memo. 1961-44

Walter M. Sheldon and Laura Sheldon v. Commissioner.

United States Tax Court.

Filed February 21, 1961.

Attorney(s) appearing for the Case

Thomas F. Pierce, Esq., 111 W. Washington St., Chicago, Ill., and James E. Whealan, Esq., for the petitioners. Arthur N. Nasser, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent has determined deficiencies in petitioners' income tax for the years 1953 and 1955 in the following amounts:

  Year                        Deficiency

  1953 ...................    $5,414.82
  1955 ...................     1,704.34

The correctness of respondent's disallowance of the following deductions is presented for our determination:

1. Petitioners...

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