Tax court allows deduction of 400 marks for farm office expenses due to missing audit report.

The Administrative Court allowed a tax deduction of 400 marks for farm office expenses because the taxpayer lacked a specific audit report. The taxpayer reported 341,177 marks in milk sales and argued for the standard deduction under the Farm Tax Act. The court applied the precedent from the Supreme Administrative Court to permit the deduction in the absence of detailed expense documentation.