MILLS v. COMMISSIONER

Docket No. 5362.

4 T.C.M. 863 (1945)

Everett L. Mills v. Commissioner.

United States Tax Court.

Entered September 7, 1945.


Attorney(s) appearing for the Case

Everett L. Mills, pro se. William F. Robinson, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

SMITH, Judge:

This proceeding is for the redetermination of a deficiency in income tax for the calendar year 1941 in the amount of $413.47. The petition alleges that the respondent erred in disallowing the deduction from gross income of $2,763.76 spent by him for repairs on a farm operated by him.

Findings of Fact

The petitioner is a resident of Canton, Ohio. He filed his income tax return for 1941...

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