United States Tax Court August 29, 1972, Docket No. 502-70 (Arthur H. Du Grenier, Inc. v. Commissioner)

lead-opinion

Sterrett, Judge:

Respondent determined a deficiency in petitioner’s Federal income tax of $859.25 for the taxable year ended December 31, 1967.

The sole issue presented for adjudication is whether petitioner, Arthur IT. DuGrenier, Inc., is entitled to deduct as an ordinary and necessary business expense under the provisions of section 162,1.R.C.