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HUNTER v. COMMISSIONER

Docket Nos. 111501, 111502.

2 T.C.M. 502 (1943)

Carola Hunter v. Commissioner. Robert Hunter v. Commissioner.

United States Tax Court.

Entered July 24, 1943.

Attorney(s) appearing for the Case

G. F. Hammond, Esq., for the petitioners. Lawrence R. Bloomenthal, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined deficiencies in income tax for 1940 of $1,052.05 in Docket No. 111501, and $1,713.70 in Docket No. 111502. The only question is whether $6,209.81 spent in 1940 was for repairs and maintenance, and deductible as contended by the petitioners, or for permanent improvements and betterments, as determined by the respondent.

Findings of Fact

The petitioners, as partners, operated a farm...

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