Tax court partially allows appeal, reducing income tax liability based on disputed loan deduction evidence.

The court of appeal partially allowed the taxpayer's appeal against the tax inspector's decision to increase taxable income for 1997. While the taxpayer failed to prove that specific loan agreements and debt acknowledgments were excluded from the profit and loss statement, the court found the inspector's conclusion regarding the deduction valid. Consequently, the contested tax assessment was annulled and reduced to a taxable income of 41,171 guilders, with the inspector ordered to refund the filing fee.