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DREIFUS v. COMMISSIONER

Docket No. 10350.

6 T.C.M. 396 (1947)

Charles Dreifus v. Commissioner.

United States Tax Court.

Entered April 17, 1947.

Attorney(s) appearing for the Case

Harry Friedman, Esq. and Bernard H. Feldstein, Esq., 3020 Brant Bldg., Pittsburgh, Pa., for the petitioner. Homer F. Benson, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency of $1,768.90 in the petitioner's income and victory tax for the calendar year 1943. The Commissioner disallowed $2,655.58 of a total deduction of $4,982.26 taken for 1942 and he disallowed $2,594.87 of a deduction of $4,953.13 for 1943, each of which was claimed as expense of management and conservation of property held for the production of income. The Commissioner explained that the...

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