Low v. Commissioner

A. Augustus Low v. Commissioner.

Low v. Commissioner

Docket No. 2190.

United States Tax Court

1944 Tax Ct. Memo LEXIS 139; 3 T.C.M. (CCH) 859; T.C.M. (RIA) 44277;

August 11, 1944

J. Theodore Cross, Esq., 185 Genesee St., Utica, N. Y., for the petitioner. Laurence F. Casey, Esq., for the respondent.

HARRON

Memorandum Findings of Fact and Opinion

HARRON, Judge: Respondent determined a deficiency in income tax for the year 1940 in the amount of $723.56. Petitioner does not contest certain adjustments. The questions presented by the pleadings are whether club and membership dues paid by petitioner are…