HOWARD v. COMMISSIONER

Docket Nos. 20860, 23168.

16 T.C. 157 (1951)

LINDSAY C. HOWARD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated January 24, 1951.


Attorney(s) appearing for the Case

A. Calder Mackay, Esq., and Adam Y. Bennion, Esq., for the petitioner.

H. A. Melville, Esq., for the respondent.


The respondent determined deficiencies in petitioner's tax liability as follows:

1943 -------------------------   $6,204.99
1944 -------------------------    3,439.12
1945 -------------------------    2,077.84
1946 -------------------------    5,185.25

The issues arose from the disallowance by respondent of certain deductions as business expenses for legal fees and of depreciation on petitioner's ranch house and its furnishings. Other adjustments...

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