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MAPLE v. COMMISSIONER

Docket Nos. 7176-65, 7186-65.

27 T.C.M. 944 (1968)

T.C. Memo. 1968-194

Robert L. Maple and Dorothy G. Maple v. Commissioner. William M. Smith and Eleanor A. Smith v. Commissioner.

United States Tax Court.

Filed August 29, 1968.

Attorney(s) appearing for the Case

Dean S. Butler, Suite 1100, Wilflower Bldg., 615 S. Flower St., Los Angeles, Calif., for the petitioners. Marion Malone, for the respondent.

Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

In these consolidated cases, respondent determined deficiencies in petitioners' income taxes for the calendar year 1961 as follows:

  Robert L. and Dorothy G. Maple.....    $25,004.26
  William M. and Eleanor A. Smith....      5,015.66

The only issue for determination is whether amounts incurred or expended in connection with the development of orange trees are deductible...

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