CARROLL v. COMMISSIONER

Docket No. 785-68.

28 T.C.M. 532 (1969)

T.C. Memo. 1969-95

Richard F. Carroll and Patricia A. Carroll v. Commissioner.

United States Tax Court.

Filed May 14, 1969.


Attorney(s) appearing for the Case

Richard F. Carroll, pro se, Box 58, Arkville, N. Y. Robert M. Pearl, for the respondent.


Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent determined a deficiency in petitioners' income tax for the year 1965 in the amount of $94.23 based upon determined small amounts of additional income from interest and a New York State tax refund and upon disallowed deductions of a part of the amounts claimed for work clothes, uniforms and their upkeep and all of the amounts claimed as medical expense deductions for Richard F. Carroll's...

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