BROWN v. COMMISSIONER

Docket No. 2456-67.

29 T.C.M. 1126 (1970)

T.C. Memo. 1970-253

Dana W. Brown v. Commissioner.

United States Tax Court.

Filed August 31, 1970.


Attorney(s) appearing for the Case

Stanley M. Rosenblum, Suite 430 Paul Brown Bldg., 818 Olive St., St. Louis, Mo., and Mortimer A. Rosecan, 706 Chestnut, St. Louis, Mo., for the petitioner. Charles M. Lock, for the respondent.


Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioner's income taxes for the calendar years 1962, 1963, and 1964 in the amounts of $7,317.67, $8,928.03, and $2,545.54, respectively.

The issue for decision is whether expenses in the amounts of $7,917.33 in 1962, $14,024.81 in 1963, and $5,701.72 in 1964, claimed by petitioner to have been incurred in connection with safaris, are deductible under section...

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