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SIEG v. COMMISSIONER

Docket No. 77421.

20 T.C.M. 395 (1961)

T.C. Memo. 1961-88

Edward A. Sieg and Gerald Chan Sieg v. Commissioner.

United States Tax Court.

Filed March 29, 1961.

Attorney(s) appearing for the Case

Paul A. Stein, Esq., Liberty Bank Bldg., Savannah, Ga., for the petitioners. Wallace M. Wright, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined deficiencies in petitioners' income tax and addition to tax under section 6653(a) of the Internal Revenue Code of 1954 for the taxable year 1955 in the amounts of $431 and $21.55, respectively, and for the taxable year 1956 in the amounts of $239 and $11.95, respectively. The deficiencies result from respondent's disallowance of certain rental expenses claimed by petitioners.<...

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