EGGERT v. COMMISSIONER

Docket No. 63984.

16 T.C.M. 1010 (1957)

T.C. Memo. 1957-221

Charles D. and Betty Blair Eggert v. Commissioner.

United States Tax Court.

Filed November 29, 1957.


Attorney(s) appearing for the Case

Joseph R. Zepf, Esq., 236 Main Street, Poughkeepsie, N. Y., for the petitioners. Jules W. Breslow, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

The Commissioner determined deficiencies in income tax for the calendar years 1952 and 1953 in the amounts of $1,634.84 and $732.20, respectively. Certain adjustments are no longer in issue. The principal remaining issue is whether certain expenses, including depreciation, are deductible as having been incurred in connection with a trade or business allegedly carried on by petitioner Charles D. Eggert as a photographer.

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