Commissioner of Int. Rev. v. Benson

MATHEWS, Circuit Judge.

In their joint income tax return for 1940, Marcus O. Benson and Minerva J. Benson, husband and wife, in computing their net income, deducted from their gross income expenses aggregating $172.52. The Commissioner of Internal Revenue disallowed the deduction and hence determined a tax deficiency of $6.83. The Bensons thereupon petitioned the Tax Court (then called the Board of Tax Appeals) for a redeter-mination of the deficiency. The Commissioner answered, a hearing was had, and the Tax Court made its findings of fact, held that the deduction was allowable, and hence…