United States Tax Court August 16, 1963, Docket No. 1802-62 (Standard Coat, Apron & Linen Service, Inc. v. Commissioner)

lead-opinion

Muleonet, Judge:

The respondent determined a deficiency in petitioner’s 1958 income tax in the amount of $22,398.83.

The portion of the deficiency in issue here involves the correctness of respondent’s disallowance of a deduction in the amount of $21,371.