NELSON v. COMMISSIONER OF INTERNAL REVENUE

No. 14119.

184 F.2d 649 (1950)

NELSON v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Eighth Circuit.

October 26, 1950.


Attorney(s) appearing for the Case

William F. Dalton, Omaha, Neb., for petitioner.

Harry Marselli, Special Assistant to Attorney General (Theron Lamar Caudle, Assistant Attorney General, Ellis N. Slack, Robert N. Anderson and S. Dee Hanson, Special Assistants to Attorney General, on the brief), for respondent.

Before GARDNER, Chief Judge, THOMAS, Circuit Judge, and DEWEY, District Judge.


GARDNER, Chief Judge.

This matter is before us on petition to review a decision of the United States Tax Court sustaining deficiencies in petitioner's income tax for the taxable years 1943 and 1944 in the respective amounts of $2508.36 and $2582.79. The issues presented to the Tax Court were (1) whether the petitioner and his wife operated a news agency business as partners in 1943 and 1944 and (2) whether the cost of installing certain office improvements in 1944...

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