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SMITH LEASING CO., INC. v. COMMISSIONER

Docket No. 91887.

43 T.C. 37 (1964)

SMITH LEASING CO., INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed October 20, 1964.

Attorney(s) appearing for the Case

Charles Cleveland, for the petitioner.

Homer F. Benson, for the respondent.

DRENNEN, Judge:

Respondent determined a deficiency in petitioner's income tax for the calendar year 1958 in the amount of $23,781.50.

The issues for decision are: (1) Whether petitioner may deduct the cost of certain supplies purchased during the taxable year 1958, (2) whether petitioner is entitled to deduct the expenses incurred in the operation of two automobiles, and (3) whether petitioner is entitled to...

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