Chestnut Farms Dairy, Inc. v. Commissioner

*198OPINION".

Phillips:

The petitioners allege that the Commissioner erred in refusing to allow as deductions in computing taxable income the payments made to Mrs. Oyster and for attorneys’ fees and expenses, as set out in the findings. The petitions were originally drafted upon the theory that such payments were deductible in the year of payment, but at the hearing the petition of Brawner was amended to claim the entire amount of these payments as deductions in 1923, the year in which incurred. The petitioner, Chestnut Farms Dairy, Inc., did not urge the error assigned in its petition and the…