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FLETCHER v. COMMISSIONER

Docket No. 23097.

16 T.C. 273 (1951)

J. GILMORE FLETCHER, D. WATSON FLETCHER AND JOHN L. HAFNER, TRUSTEES OF ASSETS OF RIDGEFIELD MANUFACTURING CORPORATION, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated February 2, 1951.

Attorney(s) appearing for the Case

Ewing Laporte, Esq., for the petitioners.

Graham Loving, Esq., for the respondent.

OPINION.

DISNEY, Judge:

This case involves income and excess profits taxes for the fiscal year ended July 31, 1946. Deficiencies were determined as follows: In income tax $12,204.10; in excess profits tax $9,951.79. Due to stipulations and elimination of two issues originally pleaded there remains for our consideration only a portion of the above amounts and only the following question: Whether expenses incurred by the petitioners during the fiscal...

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