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JAMES PHELAN & COMPANY, INC. v. COMMISSIONER

Docket No. 78911.

19 T.C.M. 1566 (1960)

T.C. Memo. 1960-286

James Phelan & Company, Inc. v. Commissioner.

United States Tax Court.

Filed December 30, 1960.

Attorney(s) appearing for the Case

James F. Mazyck, Esq., 80 Federal St., Boston, Mass., for the petitioner. Charles T. Shea, Esq., and Lawrence A. Wright, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

The Commissioner determined deficiencies in income tax of the petitioner as follows:

  Fiscal Year Ended
      June 30,               Deficiency

      1953 ...............    $  634 53
      1955 ...............     2,077.47
      1956 ...............     1,633.62

For the fiscal years ended June 30, 1955 and June 30, 1956 petitioner claimed deductions as rent in the amounts...

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