JACKSON v. COMMISSIONER

Docket No. 1827-69 SC.

29 T.C.M. 980 (1970)

T.C. Memo. 1970-227

Harris L. Jackson v. Commissioner.

United States Tax Court.

Filed August 6, 1970.


Attorney(s) appearing for the Case

Harris L. Jackson, pro se, 4618 Humboldt Ave. N., Minneapolis, Minn. Robert J. Murray, for the respondent.


Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined a deficiency of $132.88 in petitioner's Federal income tax for the year 1967. The two issues for decision are (1) whether petitioner is entitled to a casualty loss deduction in 1967 for damage to his automobile and (2) whether petitioner may deduct as a business expense the cost of certain work clothes and shoes.

Findings of Fact...

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