Curtis v. Commissioner

LAURA M. CURTIS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Curtis v. Commissioner

Docket No. 56314.

United States Board of Tax Appeals

28 B.T.A. 631; 1933 BTA LEXIS 1094;

July 6, 1933, Promulgated

Watson Washburn, Esq., for the petitioner.

Nathan Gammon, Esq., for the respondent.

SEAWELL

OPINION.

SEAWELL: Petitioner's deficiency in income tax as determined by the Commissioner for the year 1928, amounting to $863.60, results from the disallowance by the Commissioner of a deduction of $6,908.78 from gross income claimed by petitioner as an expense of the operation of a racing stable…