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JUND v. COMMISSIONER

Docket Nos. 92579, 92580.

22 T.C.M. 334 (1963)

T.C. Memo. 1963-79

Walter G. Jund v. Commissioner. Walter G. Jund and Helen M. Jund v. Commissioner.

United States Tax Court.

Filed March 18, 1963.

Attorney(s) appearing for the Case

Walter G. Jund, pro se, 82-66 161st St., Jamaica, N. Y. Eugene L. Wilpon, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

MURDOCK, Judge:

The Commissioner determined deficiencies of $520.13 for 1957 and $616.13 for 1958, and additions of $26.01 for 1957 and $30.81 for 1958 under section 6653(a) of the Internal Revenue Code of 1954, for negligence. The issues for decision are whether the Commissioner erred in disallowing itemized deductions for lack of substantiation and substituting the standard deduction for each year, and in disallowing...

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