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BILJAC HOLDING CORPORATION v. COMMISSIONER

Docket No. 6895.

5 T.C.M. 857 (1946)

Biljac Holding Corporation v. Commissioner.

United States Tax Court.

Entered October 14, 1946.

Attorney(s) appearing for the Case

Ralph J. B. Williams, C. P. A., 42 Broadway, New York 4, N. Y., for the petitioner. Albert H. Monacelli, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined deficiencies as follows:

                                      Declared
                                     Value Excess
  Year                 Income Tax    Profits Tax

  1941 ..............    $365.33       $74.46
  1942 ..............     450.57        83.99

The only issue for decision is whether the Commissioner erred in disallowing $2,100 of a claimed deduction...

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