CHANDLER TRAILER CONVOY, INC. v. COMMISSIONER

Docket No. 443-72.

32 T.C.M. 1372 (1973)

T.C. Memo. 1973-285

Chandler Trailer Convoy, Inc. v. Commissioner.

United States Tax Court.

Filed December 27, 1973.


Attorney(s) appearing for the Case

Jerry T. Light, 1100 Boyle Bldg., Little Rock, Ark., for the petitioner. Randolph A. Monsur, for the respondent.


Memorandum Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioner's income taxes for the calendar years 1968 and 1969 in the amounts of $2,266.06 and $15,109.20, respectively.

Some of the issues raised by the pleadings have been disposed of by the parties leaving for our decision whether petitioner is entitled to deduct as a business expense the amount of $25,201.14 expended in 1969 in its effort to obtain a nationwide certificate...

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