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PLACE v. COMMISSIONER

Docket No. 23079.

17 T.C. 199 (1951)

ROLAND P. PLACE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated August 10, 1951.

Attorney(s) appearing for the Case

Robert M. Drysdale, Esq., for the petitioner.

Norment Custis, Esq., for the respondent.

The respondent has determined a deficiency of $28,173.48 in petitioner's income and victory taxes for the taxable year 1943 and a deficiency of $375.51 in petitioner's income tax for the taxable year 1944. The petitioner contests that part of the 1943 deficiency arising from respondent's partial disallowance of the deductions claimed for factory expense in the taxable year 1942, and rental expenses in the taxable years 1942 and 1943...

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