United States Tax Court June 1, 1945, Docket No. 4100. (C. W. Greeson v. Commissioner)

C. W. Greeson v. Commissioner. C. W. Greeson v. Commissioner Docket No. 4100. United States Tax Court 1945 Tax Ct. Memo LEXIS 179; 4 T.C.M. (CCH) 605; T.C.M. (RIA) 45201; June 1, 1945 *179 1. In 1932 petitioner purchased, either alone or jointly with another person, five trac-trucks at a total cost of $32,500.