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MULTNOMAH OPERATING CO. v. COMMISSIONER

Docket No. 52071.

15 T.C.M. 185 (1956)

T.C. Memo. 1956-42

Multnomah Operating Co. v. Commissioner.

United States Tax Court.

Filed February 23, 1956.

Attorney(s) appearing for the Case

Harry Henke, Jr., Esq., and Harold L. Scott, C. P. A., Dexter Horton Building, Seattle, Wash., for the petitioner. Joseph G. White, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

WITHEY, Judge:

The Commissioner has determined a deficiency against the petitioner, Multnomah Operating Co., in the amount of $11,805.43 for the year 1948 and $11,530.56 for the year 1949.

The sole issue for our determination is whether or not certain payments made in each year by petitioner constituted deductible business expenses under section 23(a) (1)(A) of the Internal Revenue Code of 1939.

Findings...

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