Allenby v. Commissioner

Benjamin C. Allenby and Ila Mae Allenby v. Commissioner.

Allenby v. Commissioner

Docket No. 58111.

United States Tax Court

T.C. Memo 1957-207; 1957 Tax Ct. Memo LEXIS 43; 16 T.C.M. (CCH) 937; T.C.M. (RIA) 57207;

October 31, 1957

Morris M. Grupp, Esq., and Leon Schiller, Esq., for the petitioners. Leslie T. Jones, Jr., Esq., for the respondent.

WITHEY

Memorandum Findings of Fact and Opinion

WITHEY, Judge: The respondent determined a deficiency of $383.94 in the petitioners' income tax for 1951. Issues presented by the pleadings are the correctness of the respondent's action (1) in disallowing a…