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GRIFFITH MOTORS, INC. v. COMMISSIONER

Docket No. 4655-75.

36 T.C.M. 370 (1977)

T.C. Memo. 1977-84

Griffith Motors, Inc. v. Commissioner.

United States Tax Court.

Filed March 29, 1977.

Attorney(s) appearing for the Case

I.C. Waddey, Jr. and Alfred H. Knight III, 700 Union St., Nashville, Tenn., for the petitioner. William Robert Pope, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined the following deficiencies in petitioner's Federal income taxes:

  1971 ...........  $3,835.24
  1972 ...........  $3,836.19

The only issue for decision is whether petitioner is entitled under section 162(a)(3)1 to deduct the full amount of the rents it paid during the years in issue in respect of real property used in its...

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