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Alexander Scheftel v. Commissioner.Scheftel v. CommissionerDocket No. 62797.
United States Tax Court T.C. Memo 1957-139; 1957 Tax Ct. Memo LEXIS 95; 16 T.C.M. (CCH) 620; T.C.M. (RIA) 57139;July 31, 1957 *95 Alexander Scheftel, Hotel Shelbourne, 37th and Lexington Avenue, New York, N. Y., pro se. Anthony S. Del Guidice, Esq., for the respondent.TIETJENSMemorandum Opinion
TIETJENS, Judge: The Commissioner determined a deficiency in the income tax of Alexander and Ruth Scheftel for 1952 in the amount of $1,891.61 and he made additions to the tax for failure to file a declaration of estimated tax and for substantial underestimate of estimated tax in the respective amounts of $201.52 and $134.34. However only Alexander filed a petition with this Court.
Alexander and Ruth filed their joint income tax return for 1952 with the director of internal revenue for the Upper Manhattan district of New York. On the return they claimed the following itemized deductions:
The Commissioner disallowed the claimed deductions for lack of substantiation and allowed the standard deduction. He also disallowed a dependency credit claimed by the petitioner for his mother-in-law which disallowance was not contested.Contributions $ 540.00 Interest 2,860.40 Taxes 88.57 Medical and dental expenses 1,545.00 Miscellaneous 2,750.00 The only question for decision is one*96 of fact, i.e. the amount of itemized deductions which the petitioner may properly claim.
In view of the petitioner's testimony and other evidence, we find that Alexander and Ruth made the following deductible expenditures during the year 1952:
Contributions $ 100.00 Interest 724.91 Taxes 88.57 Medical and dental expenses 1,595.00 Footnotes
*. This amount represents actual medical and dental expenditures.↩
Document Info
Docket Number： Docket No. 62797.
Citation Numbers： 16 T.C.M. 620, 1957 Tax Ct. Memo LEXIS 95, 1957 T.C. Memo. 139
Filed Date： 7/31/1957
Precedential Status： Non-Precedential
Modified Date： 11/20/2020
