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SMITH v. COMMISSIONER

Docket No. 6628-65.

26 T.C.M. 149 (1967)

T.C. Memo. 1967-28

Hulet P. Smith and Loma M. Smith v. Commissioner

United States Tax Court.

Filed February 15, 1967.

Attorney(s) appearing for the Case

Dana C. Smith, 595 E. Colorado Blvd., Pasadena, Calif., for the petitioners. Myron A. Weiss, for the respondent.

Memorandum Opinion

ARUNDELL, Judge:

Respondent determined deficiencies in income tax for the calendar years 1962 and 1963 in the amounts of $1,097.15 and $480.39, respectively. Petitioners claim refunds for both years. The proceeding was submitted under Rule 30 of the Court's Rules of Practice.

The errors assigned by petitioners are as follows:

(a) Disallowance by the respondent of deductions for expenses of maintenance of petitioners' former...

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