MRS. FRANKLIN SHOPS OF PHILADELPHIA, INC. v. COMMISSIONER

Docket No. 112575.

3 T.C.M. 401 (1944)

Mrs. Franklin Shops of Philadelphia, Inc. v. Commissioner.

United States Tax Court.

Entered April 27, 1944.


Attorney(s) appearing for the Case

Allen S. Olmstead 2nd, Esq., for the petitioner. Myron S. Winer, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

TURNER, Judge:

The respondent determined deficiencies in income tax against the petitioner for the fiscal years ended August 31, 1939, and August 31, 1940, in the amounts of $317.29 and $584.25. The only issue is whether the petitioner was entitled to deduct as business expenses the amounts of $2,475 and $3,975, paid in the respective taxable years pursuant to an arrangement respecting the use of the words "Mrs. Franklin...

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