Harder v. Commissioner
United States Tax Court
Certain deductions claimed as business expenses, and disallowed by respondent as not having been substantiated, allowed in part. Respondent's disallowance of certain depreciation deductions claimed by the individual petitioners sustained for lack of proof. Petitioner Robert J. Harder purchased an old rundown house, remodeled it, rented one-half of it, and used the other half as a winter home. Held, the cost of painting and scraping the floors was a capital expenditure.
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Certain deductions claimed as business expenses, and disallowed by respondent as not having been substantiated, allowed in part. Respondent's disallowance of certain depreciation deductions claimed by the individual petitioners sustained for lack of proof. Petitioner Robert J. Harder purchased an old rundown house, remodeled it, rented one-half of it, and used the other half as a winter home. Held, the cost of painting and scraping the floors was a capital expenditure. On January 2, 1952, petitioner Robert J. Harder transferred all the assets and liabilities of his individual business to…
1Opinion of the Court
Robert J. Harder and Marguerite Harder, Husband and Wife v. Commissioner. Robert J. Harder Inc. v. Commissioner.
Harder v. Commissioner
Docket Nos. 60586, 60587.
United States Tax Court
T.C. Memo 1958-97; 1958 Tax Ct. Memo LEXIS 132; 17 T.C.M. (CCH) 494; T.C.M. (RIA) 58097;
May 27, 1958
Certain deductions claimed as business expenses, and disallowed by respondent as not having been substantiated, allowed in part.
Respondent's disallowance of certain depreciation deductions claimed by the individual petitioners sustained for lack of proof.
Petitioner Robert J. Harder purchased an old rundown house,…
2Cases cited7 opinions
- American Bantam Car Co. v. CommissionerUnited States Tax Court · 1948
- Kaplan v. CommissionerUnited States Tax Court · 1953
- Jergens v. CommissionerUnited States Tax Court · 1951
- Abraham v. CommissionerUnited States Tax Court · 1947
- Yeomans v. CommissionerUnited States Tax Court · 1945
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