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H. A. CAREY CO., INC. v. COMMISSIONER

Docket No. 61679.

29 T.C. 42 (1957)

H. A. CAREY CO., INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

October 15, 1957.

Attorney(s) appearing for the Case

Harrop A. Freeman, Esq., for the petitioner.

James J. Quinn, Esq., for the respondent.

The Commissioner has determined a deficiency in income tax for the taxable (calendar) year ended December 31, 1953, in the amount of $7,074.56. Respondent determined that petitioner's commissions on insurance premiums were understated on its income tax return for the taxable year 1953 by the amount of $23,140.73. Petitioner concedes the correctness of respondent's adjustment in his statutory notice of deficiency, disallowing the deduction for depreciation in the

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