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ELBERT v. COMMISSIONER

Docket No. 110499.

2 T.C. 892 (1943)

ROBERT G. ELBERT AND MARIAN BOURNE ELBERT (HUSBAND AND WIFE), PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated October 18, 1943.

Attorney(s) appearing for the Case

James H. Purdy, Jr., Esq., for the petitioners.

Walt Mandry, Esq., for the respondent.

The respondent has determined a deficiency of $40,072.15 in the income of petitioners for the taxable year ending October 31, 1938. The pleadings raise the following issues: (1) whether the respondent erred in failing to allow as a deduction in computing taxable net income, office expenses of $23,634.09 representing ordinary and necessary expenses incurred and paid by the petitioners; and (2) whether the respondent erred in failing...

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