Wilson v. Commissioner
Opinion
Memorandum Findings of Fact and Opinion
The respondent determined a deficiency of $208.24 in petitioners' income and victory tax for 1943, plus a five per cent penalty of $10.41. The year 1942 is involved because of the forgiveness feature of the Current Tax Payment Act of 1943. The deficiency arises out of respondent's refusal to allow deductions claimed in petitioners' income tax returns for the years 1942 and 1943.
Findings of Fact
During the years 1942 and 1943, petitioners were residents of the State of California and filed joint returns for those years with the collector of internal revenue for the 6th district of California, at Los Angeles. On their returns for those years they reported gross income from James F. Wilson's employment as a pipe fitter and later as a pipe expediter in the amount of $3,299.60 for 1942 and $3,574.78 for 1943. They claimed deductions in their returns for each of the years as follows:
| ITEMS | ||
| Contributions | 1942 | 1943 |
| Baptist Church | $ 12.00 | |
| Red Cross | 5.00 | |
| Salvation Army | 25.00 | |
| China Relief | 1.00 | |
| U.S.O. | 35.00 | |
| Tuberculosis Society | 2.00 | |
| D.A.V. | 1.50 | |
| Community Chest | 5.00 | |
| Orthopedic Hospital | 5.00 | |
| March of Dimes | 3.00 | |
| Veterans of Foreign Wars | 1.00 | |
| Rescue Mission | 1.00 | |
| War Chest | 12.00 | |
| Soldiers' and Sailors' Relief | 1.00 | |
| Army and Navy | 1.00 | |
| Total contributions | None | $110.50 |
| Interest | ||
| Mortgage on home | $256.81 | 291.17 |
| Total interest | $256.81 | $291.17 |
| Taxes | ||
| Real estate | 68.32 | 68.17 |
| Personal property | 1.00 | |
| Licenses | 10.40 | 3.90 |
| Amusement | 12.50 | |
| Federal use | 5.00 | |
| State income | 5.15 | |
| Sales tax | 35.00 | |
| Total taxes | $ 78.72 | $ 130.72 |
| Losses | ||
| Plumbing broke, and rug was | ||
| ruined | 12.00 | |
| Rough wear on clothing | 20.00 | |
| Total losses | None | $ 32.00 |
| Deductible Expense | ||
| Hard toe shoes | 12.00 | |
| Repair | 4.50 | |
| Gloves | 10.00 | |
| Laundry of working clothes | ||
| (only) | 78.00 | |
| Trade magazines | 4.00 | |
| Kit of tools value $45.00 (de- | ||
| preciation. 3 yrs.) | ||