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LORD v. COMMISSIONER

Docket No. 27532.

10 T.C.M. 521 (1951)

Arthur S. Lord v. Commissioner.

United States Tax Court.

Entered May 31, 1951.

Attorney(s) appearing for the Case

James W. Cooper, Esq., for the petitioner. Robert Margolis, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The respondent determined a deficiency in the income and victory tax of petitioner for the calendar year 1943 in the amount of $772.84.1 The sole issue is whether rental payments made by petitioner in the amount of $1,485 in 1942 and $1,980 in 1943 are deductible as non-business expenses under the provisions of Section 23 of the Internal Revenue Code, as amended by Section 121 of the Revenue Act...

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