PEERLESS WEIGHING & VENDING MACHINE CORP. v. COMMISSIONER

Docket No. 4893-66.

52 T.C. 850 (1969)

PEERLESS WEIGHING AND VENDING MACHINE CORPORATION, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed August 21, 1969.


Attorney(s) appearing for the Case

Harry A. Bernbach (an officer), for the petitioner.

Wallace Musoff and Marvin A. Fein, for the respondent.


FORRESTER, Judge:

Respondent has determined a deficiency in petitioner's Federal income tax for the year 1963 in the amount of $13,497.04.

The only issue for decision is whether petitioner is entitled to a deduction under section 162 of the Internal Revenue Code of 19541 for expenditures incurred in relocating a tenant from an office building. Several other adjustments that were made by respondent in his statutory notice...

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