COOPER v. COMMISSIONER

Docket No. 66509.

17 T.C.M. 849 (1958)

T.C. Memo. 1958-169

Wade H. Cooper v. Commissioner.

United States Tax Court.

Filed September 17, 1958.


Attorney(s) appearing for the Case

Wade H. Cooper, 1135 Sixteenth Street, N. W., Washington, D. C., pro se. Paul E. Waring, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency of $654.92 in the income tax of the petitioner for 1952. The petitioner contends that he is entitled to deductions as follows:

1. $5,168 paid to settle a lawsuit for storage charges on copper plates,

2. for depreciation including obsolescence on those copper plates,

3. for $1,000 paid to his Washington rental agent for "revamping kitchens" at 1841 R Street,<...

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