Kinley v. Commissioner
United States Tax Court
Held, the costs of annual shearings of Christmas trees are ordinary and necessary business expenses deductible pursuant to sec. 162(a), I.R.C. 1954.
1Opinion of the Court
Daniel D. Kinley and Margery R. Kinley, Petitioners v. Commissioner of Internal Revenue, Respondent
Kinley v. Commissioner
Docket No. 3793-67
United States Tax Court
51 T.C. 1000; 1969 U.S. Tax Ct. LEXIS 166;
March 19, 1969, Filed
Decision will be entered under Rule 50.
Held, the costs of annual shearings of Christmas trees are ordinary and necessary business expenses deductible pursuant to sec. 162(a), I.R.C. 1954.
George T. Finnegan, for the petitioners.
A. W. Dickinson, for the respondent.
Irwin, Judge.
IRWIN
The respondent determined deficiencies in petitioners' income taxes for the taxable years…
2Cases cited3 opinions
- Wilbur v. CommissionerUnited States Tax Court · 1964
- Ransburg v. United StatesDistrict Court, S.D. Indiana · 1967
- Kinley v. CommissionerUnited States Tax Court · 1969