ARCADE RESTAURANT, INC. v. COMMISSIONER

Docket No. 11676.

7 T.C.M. 563 (1948)

Arcade Restaurant, Inc. v. Commissioner.

United States Tax Court.

Entered August 13, 1948.


Attorney(s) appearing for the Case

Clyde W. Chapman, Esq., Box 1922, Atlanta, Ga., for the petitioner. Bernard D. Hathcock, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

ARNOLD, Judge:

The Commissioner determined deficiencies in income tax, declared value excess profits tax and excess profits tax against petitioner for the calendar year 1943 in the respective amounts of $2,162.06, $1,326.88 and $3,426.24. The issue is whether the respondent erred in disallowing certain deductions claimed by petitioner amounting in the aggregate to $11,814.55 and deducted by it from gross income in...

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