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BEHRING v. COMMISSIONER

Docket No. 72421.

32 T.C. 1256 (1959)

RITA BEHRING, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 23, 1959.

Attorney(s) appearing for the Case

Henry W. Howard, Esq., for the petitioner.

Leslie T. Jones, Jr., Esq., for the respondent.

OPINION.

MURDOCK, Judge:

The Commissioner determined a deficiency of $6,396.23 in the income tax of the petitioner for 1954. The sole issue for decision is whether $6,943.60 expended by the petitioner in 1954 on farmland is deductible under section 175 of the Internal Revenue Code of 1954. The parties have filed a stipulation of facts and the Commissioner has admitted some allegations of the petition. The...

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