Rassenfoss v. Commissioner

A. J. Rassenfoss v. Commissioner.

Rassenfoss v. Commissioner

Docket No. 5212.

United States Tax Court

1945 Tax Ct. Memo LEXIS 37; 4 T.C.M. (CCH) 1004; T.C.M. (RIA) 45338;

November 13, 1945

M. Lester Reinwald, Esq., 160 N. La Salle St., Chicago, Ill., for the petitioner. Richard L. Greene, Esq., for the respondent.

MURDOCK

Memorandum Findings of Fact and Opinion

The Commissioner determined deficiencies in income tax of $1,100.29 and $2,797.15 for the calendar years 1940 and 1941. The only issue is whether he erred in disallowing deductions of $2,087.37 and $4,467.06 as ordinary and necessary expenses…