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LATTER v. COMMISSIONER

Docket Nos. 72245-72247.

20 T.C.M. 336 (1961)

T.C. Memo. 1961-67

Harry Latter, et al. v. Commissioner.

United States Tax Court.

Filed March 14, 1961.

Attorney(s) appearing for the Case

Moise W. Dennery, Esq., Hibernia Bldg., New Orleans, La., for the petitioners. Jackson L. Bailey, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TRAIN, Judge:

Respondent determined deficiencies in the income tax of petitioners for the years 1952 and 1953 in the following amounts:

  Docket No.               Year    Deficiency

    72245 .............    1952    $23,101.46
    72246 .............    1953     10,255.00
    72247 .............    1952     23,101.46

The issue to be decided is whether the cost of acquiring a leasehold...

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