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HISTORIC HOUSE MUSEUM CORP. v. COMMISSIONER

Docket No. 3179-76.

70 T.C. 12 (1978)

HISTORIC HOUSE MUSEUM CORP., PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 5, 1978.

Attorney(s) appearing for the Case

Boyd Eugene Taylor (an officer), for the petitioner.

Edward P. Phillips, for the respondent.

OPINION

TANNENWALD, Judge:

Respondent determined deficiencies in petitioner's excise tax liability under section 49401 for years and in amounts as follows:

   Year               Amount
   1970 ----------------   $52.95
   1971 ----------------    91.61
   1972 ----------------   $89.65
   1973 ----------------    97.84

The issue for decision is the amount of expenses, if any, which...

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