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COX v. COMMISSIONER

Docket No. 5822-66.

27 T.C.M. 40 (1968)

T.C. Memo. 1968-9

Herman Cox and Mildred Cox v. Commissioner.

United States Tax Court.

Filed January 17, 1968.

Attorney(s) appearing for the Case

Herman Cox, pro se, 280 Manhattan Ave., #2-S, New York, N. Y. Richard J. Mandell, for the respondent.

Memorandum Opinion

DAWSON, Judge:

Respondent determined a deficiency in the income taxes of petitioners for the year 1962 in the amount of $1,276.97. Respondent concedes that the petitioners are entitled to three dependency exemptions for the year 1962 as well as certain itemized and Schedule "B" deductions which were disallowed in the notice of deficiency.

The following specific itemized and Schedule "B" deductions remain in dispute:

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