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J. J. KIRK, INC. v. COMMISSIONER

Docket No. 72705.

34 T.C. 130 (1960)

J. J. KIRK, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 29, 1960.

Attorney(s) appearing for the Case

Sherman Dye, Esq., and Harlan Pomeroy, Esq., for the petitioner.

Clarence C. Roby, Esq., for the respondent.

The Commissioner determined deficiencies in income taxes of the petitioner for the fiscal years ending January 31, 1955, through January 31, 1957, in the amounts of $6,118, $7,508.71, and $10,687.20, respectively. The deficiencies grow out of the Commissioner's determination that the alleged rental paid by petitioner for use of its principal business building was not deductible to the extent that it exceeded $12,000 a year.

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