Case Name: Lucy E. Brodbeck, Petitioner, v. Commissioner of Internal Revenue, Respondent
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1927-10-24
Citations: 8 B.T.A. 969
Docket Number: Docket No. 11647
Parties: Lucy E. Brodbeck, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: Considered by Littleton, Smith, and Love.
Reporter: Reports of the United States Board of Tax Appeals
Volume: 8
Pages: 969–970

Head Matter:
Lucy E. Brodbeck, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket No. 11647.
Promulgated October 24, 1927.
Charles I. ParrleU, Esq., for tbe petitioner.
PMUp M. Clark, Esq., for tbe respondent.

Opinion:
OPINION.
Teussell:
The testimony contained in the record of this action clearly establishes the fact that during the year 1921 the petitioner, as the successor of her deceased husband, was carrying on a general real estate business; that the amount of $10,210.63 was the ordinary and necessary expense of carrying on that business, and, under section 214 (a) (1) and (2) of the Revenue Act of 1918 that amount should be allowed as a deduction from gross income.
There is no deficiency for the year 1921.
Judgment will he entered for the 'petitioner.
Considered by Littleton, Smith, and Love.