Charles J. McLennan v. Commissioner

Charles J. McLennan v. Commissioner.

Charles J. McLennan v. Commissioner

Docket No. 4757.

United States Tax Court

1945 Tax Ct. Memo LEXIS 146; 4 T.C.M. (CCH) 672; T.C.M. (RIA) 45217;

June 25, 1945

Thos. McE. Johnston, Esq., and James J. Keller, C.P.A., 1406 Security Bldg., Miami, Fla., for the petitioner. Edward L. Potter, Esq., for the respondent.

MELLOTT

Memorandum Findings of Fact and Opinion

MELLOTT, Judge: This case involves a deficiency in income tax for the year 1941 in the amount of $3,274.89. Most of the deficiency results from the disallowance by the Commissioner of deductions claimed for…