BROWN v. COMMISSIONER

Docket No. 38813.

22 T.C. 147 (1954)

ISIDORE BROWN AND GLADYS J. BROWN, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 27, 1954.


Attorney(s) appearing for the Case

Albert Langeluttig, Esq., for the petitioners.

Edward L. Newberger, Esq., for the respondent.


The respondent determined deficiencies in the income tax of petitioners in the amounts of $14,093.91 for the year 1948 and $8,902 for the year 1949.

Portions of the deficiencies have been assessed and paid by the petitioners, and the parties are in agreement that the remainder, here in controversy, is $12,153.67 for the year 1948 and $5,668.35 for the year 1949.

The sole issue is whether the amounts of $20,528.72 and $11,971.28, expended by a lessee in 1948...

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