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HARRIGAN LUMBER CO. v. COMMISSIONER

Docket No. 17730-84.

88 T.C. 1562 (1987)

HARRIGAN LUMBER CO., INC., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed June 23, 1987.

Attorney(s) appearing for the Case

Robert C. Walthall, for the petitioner.

J. Craig Young, for the respondent.

OPINION

WILLIAMS, Judge:*

The Commissioner determined deficiencies in petitioner's Federal income tax for the taxable year ended September 30, 1978, in the amount of $9,311 and for the taxable year ended September 27, 1980, in the amount of $8,572.1 After concessions by the parties, the sole issue this Court must decide is whether petitioner's deduction of payments for the hunting rights to...

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