Buscaglia v. Tax Court of Puerto Rico

The only question here is whether the intervener Juan Angel Giusti is entitled to deduct from his income, part of *808the amount for automobile repairs and expenses incurred by him during 1945.1

On March 12, 1946 Giusti filed in the Treasury Department of Puerto Rico his income tax return for the aforesaid year. He claimed the sum of $188.99 as a deduction on the above-mentioned account. The Treasurer of Puerto Rico considered that said sum was not deductible and at the proper time sent a notice of deficiency to the taxpayer. After taking the indispensable administrative steps, the intervener…