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McGREGOR v. COMMISSIONER

Docket No. 52277.

14 T.C.M. 897 (1955)

T.C. Memo. 1955-223

Harlan E. McGregor and Madeline Q. McGregor v. Commissioner.

United States Tax Court.

Filed August 9, 1955.

Attorney(s) appearing for the Case

Harlan E. McGregor, Avondale Farm, Newburg, Md., pro se. A Russell Beazley, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner has determined a deficiency in petitioners' income tax for the year 1950 of $132.08. The deficiency is due to the following adjustments made by the Commissioner:

(a) Depreciation disallowed...........    $427.45
(b) Loss on sale of crops disallowed..     273.47
(c) Interest disallowed...............      31.97
                                          _______
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