ARTHUR H. DUGRENIER, INC. v. COMMISSIONER

Docket No. 502-70.

58 T.C. 931 (1972)

ARTHUR H. DUGRENIER, INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed August 29, 1972.


Attorney(s) appearing for the Case

Herbert P. Phillips, for the petitioner.

Alan I. Weinberg, for the respondent.


STERRETT, Judge:

Respondent determined a deficiency in petitioner's Federal income tax of $859.25 for the taxable year ended December 31, 1967.

The sole issue presented for adjudication is whether petitioner, Arthur H. DuGrenier, Inc., is entitled to deduct as an ordinary and necessary business expense under the provisions of section 162, I.R.C. 1954,1 the payment of $190,000 in...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases