Boudrot v. Director, Division of Taxation

CRABTREE, J. T. C.

This is a gross income tax case wherein plaintiff seeks review of deficiency determinations made by defendant for the years 1977, 1978 and 1979. Those deficiencies arise from defendant’s disallowance of business-related expenses for 1977 and 1979 and, for all years, defendant’s adjustment in the calculation of the credit for taxes paid to other jurisdictions. Plaintiff abandoned the. latter issue at the trial. Similarly, defendant conceded the actual expenditure of the amounts claimed by plaintiff in 1977 and 1979.

Thus, the narrow issue before this court is the deductibility…