Commissioner of Internal Revenue v. Everett and Mary C. Doak

DOBIE, Circuit Judge.

This is a petition to review a decision of the Tax Court of the United States deciding that the expenses of operating a hotel should be computed without eliminating portions of depreciation, cost of food, and cost of heat and light, to represent the cost of meals and lodging furnished to an owner-operator of a hotel who lodged and ate in the hotel not for his own personal convenience but because it was necessary in connection with the operation of his hotel. From this decision, the Commissioner has appealed to us.

No testimony was offered by the Commissioner before the Tax…