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OWEN v. COMMISSIONER

Docket No. 35167.

23 T.C. 377 (1954)

HENRY G. OWEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 30, 1954.

Attorney(s) appearing for the Case

Henry G. Owen, Esq., pro se.

Fayette G. Taylor, Esq., for the respondent.

Respondent determined a deficiency in petitioner's income tax for the calendar year 1947 in the amount of $451.42. The issue is whether or not petitioner was carrying on a trade or business to which the expenses of maintaining an office were attributable.

FINDINGS OF FACT.

Petitioner filed an individual income tax return for the year 1947 with the then collector of internal revenue for the district of North Dakota...

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