GUGGENHEIMER v. COMMISSIONER

Docket No. 111821.

2 T.C.M. 814 (1943)

Charles S. Guggenheimer v. Commissioner.

United States Tax Court.

Entered September 22, 1943.


Attorney(s) appearing for the Case

Edgar J. Goodrich, Esq., 716 Investment Bldg., Washington, D.C., for the petitioner. Carl A. Phillipps, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency of $1,257.42 in 1939 income tax based upon the adjustment of several items, of which not all are in controversy. The taxpayer contests (1) the disallowance of deductions taken by a partnership of which he was a member consisting of expenses of operation and maintenance and of depreciation of a house, the reason given for the determination being that they were not connected with a trade...

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