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ESTATE OF LEAVELL v. COMMISSIONER

Docket No. 638-62.

24 T.C.M. 477 (1965)

T.C. Memo. 1965-93

William A. Leavell and Estate of Myrtle W. Leavell, Deceased, William A. Leavell, Administrator v. Commissioner.

United States Tax Court.

Filed April 9, 1965.

Attorney(s) appearing for the Case

deQuincy V. Sutton, for the petitioners. Frederick T. Carney, for the respondent.

Memorandum Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioners' income tax for the calendar years 1958 and 1959 in the respective amounts of $5,107.27 and $5,262.83 and additions to tax under section 6653(a) of the Internal Revenue Code of 1954 for these years in the amounts of $255.36 and $263.14, respectively.

The issue for decision is whether respondent erred in disallowing in part the deductions claimed by petitioners for...

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