KATZ v. COMMISSIONER

Docket No. 40008.

13 T.C.M. 188 (1954)

Hedi Katz v. Commissioner.

United States Tax Court.

Entered February 26, 1954.


Attorney(s) appearing for the Case

Frank G. Parker, Esq., for the petitioner. James J. Quinn, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

OPPER, Judge:

Respondent determined a deficiency of $260.98 in petitioner's income taxes for the year 1948. Some issues have been conceded by both parties. The sole remaining question is whether petitioner operated a fruit grove located on her residential property as a business or transaction entered into for profit during the year in controversy, so as to permit the deduction of the expenses of its operation under...

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