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A. G. NELSON PAPER COMPANY, INC. v. COMMISSIONER

Docket No. 1553.

3 T.C.M. 914 (1944)

A. G. Nelson Paper Company, Inc. v. Commissioner.

United States Tax Court.

Entered August 30, 1944.

Attorney(s) appearing for the Case

Raymond M. White, Esq., and William S. Lare, Esq., 1 Wall St., New York, N. Y., for the petitioner. J. Richard Riggles, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

DISNEY, Judge:

This proceeding involves the redetermination of a deficiency of $728 in income tax for 1939. The issue is whether the respondent erred in disallowing $5,200 of a deduction of $12,000 claimed for rent.

Findings of Fact

Petitioner, a New York corporation engaged in the business of wholesaling newsprint and book paper, filed its return for the taxable year with the collector for the second...

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