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NEW ORLEANS MOTOR COMPANY, INC. v. COMMISSIONER

Docket No. 17531.

8 T.C.M. 643 (1949)

New Orleans Motor Company, Inc. v. Commissioner.

United States Tax Court.

Entered June 30, 1949.

Attorney(s) appearing for the Case

S. W. Ryniker, Esq., 402 Maritime Bldg., New Orleans, La., for the petitioner. Donald P. Chehock, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

By this proceeding petitioner challenges respondent's determination of a deficiency in income tax for the year 1944 in the amount of $1,030.66. The deficiency resulted in part from respondent's action in disallowing a deduction of $3,618.90 paid by petitioner to the Office of Price Administration and claimed as an ordinary and necessary expense. Other adjustments are not contested.

Findings of...

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