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COTTON STATES FERTILIZER CO. v. COMMISSIONER

Docket No. 59879.

28 T.C. 1169 (1957)

COTTON STATES FERTILIZER COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 16, 1957.

Attorney(s) appearing for the Case

J. René Hawkins, Esq., for the petitioner.

Jack D. Yarbrough, Esq., for the respondent.

OPINION.

ARUNDELL, Judge:

Respondent determined a deficiency in income tax for the taxable year ended June 30, 1952, in the amount of $2,932.54. Only that portion of the deficiency attributable to the disallowance as expense deductions of certain professional fees paid to a firm of architects and a contractor in the total amount of $3,452 is contested.

The parties have submitted this proceeding upon...

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