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ELLIS v. COMMISSIONER

Docket No. 851-65.

26 T.C.M. 450 (1967)

T.C. Memo. 1967-94

Francis M. Ellis and Violet V. Ellis v. Commissioner.

United States Tax Court.

Filed May 1, 1967.

Attorney(s) appearing for the Case

Francis M. Ellis, pro se, 125 Lincoln Ave., Mineola, N. Y. Agatha Vorsanger, for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency of $510.11 in income tax of the petitioners for 1962. The issues for decision are whether the Commissioner erred in disallowing the following deductions claimed on the return: $939.42 as business loss, $688 as contributions, and $365 as entertainment expense.

Findings of Fact

The petitioners, husband and wife, filed a joint...

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