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ARRINGTON'S, INC. v. COMMISSIONER

Docket No. 6414.

5 T.C.M. 664 (1946)

Arrington's, Inc. v. Commissioner.

United States Tax Court.

Entered July 31, 1946.

Attorney(s) appearing for the Case

A. W. Clapp, Esq., 900 First Nat. Bank Bldg., Atlanta, Ga., for the petitioner. Edward L. Potter, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

Petitioner challenges respondent's determination of deficiencies in income tax in the amount of $757.31 and declared value excess-profits tax in the amount of $311.02 for the calendar year 1941.

Two questions are presented: (1) whether respondent erred in disallowing a deduction in the amount of $487.36, denominated in petitioner's return as a deduction...

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