DOURIF v. COMMISSIONER

Docket No. 110376.

2 T.C.M. 909 (1943)

Henry Dourif v. Commissioner.

United States Tax Court.

Entered October 9, 1943.


Attorney(s) appearing for the Case

Selden S. McNeer, Esq., and Robert L. Baughan, C. P. A., First Huntington Nat. Bank Bldg., Huntington, W. Va., for the petitioner. Philip A. Bayer, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

SMITH, Judge:

This proceeding involves income tax deficiencies for 1936, 1938, and 1939 in the respective amounts of $2,109.54, $2,928.67, and $2,325.08. The only question in issue is whether the petitioner is entitled in each of the taxable years to the deduction of amounts which he claims to have paid as interest on indebtedness to his wife.

Findings of Fact

Petitioner is a resident of Huntington...

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