Hilaire P. Coussement v. Commissioner of Internal Revenue

ORDER

WEINMAN, District Judge.

This is a petition to review a decision of The Tax Court which denied deductions in the years 1959,1960 and 1961 for European travel expenses incurred by petitioner and his wife as ordinary and necessary business expenses under Section 162 of the Internal Revenue Code and decreased depreciation deductions claimed under Section 167 of the Internal Revenue Code. Reference is made to the memorandum opinion of The Tax Court, T.C.Memo.1966-179, for a complete statement of the facts.

The primary issues raised by this petition are:

1. Whether the trial in which petitioner…