CARSON v. COMMISSIONER

Docket No. 30684.

11 T.C.M. 257 (1952)

E. William Carson v. Commissioner.

United States Tax Court.

Entered March 24, 1952.


Attorney(s) appearing for the Case

Leo M. Rogers, Esq., for the petitioner. Maurice M. Bush, Esq., for the respondent.


Memorandum Opinion

RAUM, Judge:

The Commissioner determined a deficiency in the amount of $15,058.78 for the calendar year 1945. The facts have been stipulated. The only question remaining for decision is whether petitioner, who was a wholesale and retail meat dealer during a portion of the taxable year, is entitled to include in the cost of meat purchased by him from a packing company an amount of $20,000 which he paid to the company in excess of O. P....

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