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DANE COUNTY TITLE CO. v. COMMISSIONER

Docket No. 57497.

29 T.C. 625 (1957)

DANE COUNTY TITLE COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 31, 1957.

Attorney(s) appearing for the Case

Charles P. Seibold, Esq., for the petitioner.

Thomas J. Donnelly, Jr., Esq., for the respondent.

TIETJENS, Judge:

The Commissioner determined a deficiency in the petitioner's 1951 income tax in the amount of $6,707.55. There are two issues for our decision: (1) Whether the petitioner sustained an abandonment loss in 1951 as a result of its permanently discarding certain title abstract records it had purchased in 1929 from the Dane Abstract of Title Company; and (2) what portion of the petitioner's 1951 microfilming expenses represented the cost of microfilming...

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