HERNDON v. UNITED STATES

Civ. A. No. 7417.

203 F.Supp. 536 (1962)

H. L. HERNDON and Margaret M. Herndon, Plaintiffs, v. The UNITED STATES of America, Defendant.

United States District Court E. D. South Carolina, Orangeburg Division.

February 8, 1962.


Attorney(s) appearing for the Case

Crum & Crum, Denmark, S. C., for plaintiffs.

Terrell L. Glenn, U. S. Atty., Columbia, S. C., Leon W. Vaseliades, Atty. Dept. of Justice, Louis F. Oberdorfer, Asst. Atty. Gen., Washington, D. C., for defendant.


WYCHE, Chief Judge.

The facts in this case have been stipulated and are hereby adopted as the Findings of Fact of this Court.

Plaintiffs purchased a farm in December, 1956, and in the years 1957, and 1958, expended sums of money in establishing Coastal Bermuda Grass thereon, which sums the Commissioner disallowed as a deduction under Section 175 of the Internal Revenue Code of 1954, 26 U.S. C.A. § 175, as amended.

All requirements of Section 175...

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