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TOUGHER v. COMMISSIONER

Docket No. 4335-67.

51 T.C. 737 (1969)

MICHAEL A. TOUGHER, JR., AND AMELIA L. TOUGHER, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed February 6, 1969.

Attorney(s) appearing for the Case

H. Thomas Kay, Jr., for the petitioners.

Aaron S. Resnik, for the respondent.

The Commissioner determined deficiencies in income tax in the amounts of $354.49 for 1963 and $320.96 for 1964. Petitioner Michael Tougher was an employee of the Federal Aviation Agency (FAA), stationed at Wake Island where he lived with his wife and children in a house which he rented from the Government. He and his wife purchased supplies (consisting primarily of groceries) for family use at a commissary maintained by FAA. The family...

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