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TUBE BAR, INC. v. COMMISSIONER

Docket No. 23172.

15 T.C. 922 (1950)

TUBE BAR, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated December 26, 1950.

Attorney(s) appearing for the Case

Allen G. Gartner, Esq., and Edward I. Sproull, C. P. A., for the petitioner.

John A. Gilmore, Esq., for the respondent.

This proceeding involves, for the fiscal year ended June 30, 1945, deficiencies in income and excess profits taxes in the amounts of $3,234.77 and $2,693.20, respectively. The issues are whether petitioner sustained a loss on the sale of a parcel of real property, and if so, the amount thereof, and whether amounts paid as attorney fees in connection with the cancellation and acquisition of a license to sell liquor are deductible as business expenses.

FINDINGS OF...

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