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ELLIS BANKING CORPORATION v. COMMISSIONER

Docket No. 13848-78.

41 T.C.M. 1107 (1981)

T.C. Memo. 1981-123

Ellis Banking Corporation v. Commissioner.

United States Tax Court.

Filed March 17, 1981.

Attorney(s) appearing for the Case

Michel G. Emmanuel and Nathaniel L. Doliner, P.O. Box 3239, Tampa, Fla., for the petitioner. Victor Becker, for the respondent.

Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

In the statutory notice of deficiency respondent determined a deficiency of $24,171 in petitioner Ellis Banking Corporation's income tax for 1974.

Due to concessions by both parties,1 the sole issue for decision is whether certain expenditures incurred by petitioner Ellis Banking Corporation were ordinary and necessary...

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