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SUTTER v. COMMISSIONER

Docket Nos. 37277, 37278.

21 T.C. 170 (1953)

RICHARD A. SUTTER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. RICHARD A. SUTTER AND ELIZABETH H. SUTTER, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated October 30, 1953.

Attorney(s) appearing for the Case

John D. Hasler, Esq., for the petitioners.

Mark Townsend, Esq., for the respondent.

Respondent determined deficiencies in petitioners' income taxes of $1,571.04 and $2,870.34 for the years 1947 and 1948, respectively. Petitioners have conceded certain adjustments. The remaining questions are whether petitioners are entitled to deduct certain alleged promotional expenses for the years in controversy and depreciation on a cabin cruiser for the year 1948.

FINDINGS OF FACT.

Some of the facts have been...

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