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DAY v. COMMISSIONER

Docket No. 57576.

15 T.C.M. 1303 (1956)

T.C. Memo. 1956-253

William E. Day and Geneva Day v. Commissioner.

United States Tax Court.

Filed November 15, 1956.

Attorney(s) appearing for the Case

Leslie A. Gross, Esq., and Sydney E. Shuteran, Esq., for the petitioners. Richard C. McLaughlin, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

WITHEY, Judge:

The respondent determined a deficiency of $1,117.62 in the income tax of petitioners for 1952. The only question for determination is the correctness of the respondent's action in disallowing a deduction taken on account of expenditures incurred in investigating and negotiating for the acquisition of certain properties which never were acquired.

Findings of Fact

Some of the facts have...

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