Nelson v. Commissioner of Internal Revenue

GARDNER, Chief Judge.

This matter is before us on petition to review a decision of the United States Tax Court sustaining deficiencies in petitioner’s income tax for the taxable years 1943 and 1944 in the respective amounts of $2508.-36 and $2582.79. The issues presented to the Tax Court were (1) whether the petitioner and his wife operated a news agency business as partners in 1943 and 1944.and (2) whether the cost of installing certain1 office improvements in 1944 was a business expense of that year. The Tax Court determined both of these issues against petitioner. The only oral testimony…