United States Tax Court July 21, 1943, Docket No. 112332 (Meier v. Commissioner)

lead-opinion

OPINION.

Smith, Judge:

This proceeding involves a deficiency in income tax for the calendar year 19-10 in the amount of $8.04. The petitioner alleges that the respondent erred in his determination of the deficiency by disallowing as a deduction from gross income the cost of uniforms, caps, hose, etc.