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ERWIN v. COMMISSIONER

Docket Nos. 5427, 5428.

4 T.C.M. 398 (1945)

Arthur Clarence Erwin v. Commissioner. Harriette Erwin v. Commissioner.

United States Tax Court.

Entered April 11, 1945.

Attorney(s) appearing for the Case

Fred F. Morgan, C. P. A., 809 Driscoll Bldg., Corpus Christi, Texas, for the petitioners. D. Louis Bergeron, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

HARRON, Judge:

Respondent has determined a deficiency in the income tax liability of each petitioner for the year 1941 as follows: Docket No. 5427, Arthur C. Erwin, $696.21; Docket No. 5428, Harriette Erwin, $715.70. A deduction of $6,212.60, taken as payment of interest on indebtedness, was disallowed. The question presented is whether the payment was interest within the meaning of section 23 (b) of the Internal Revenue...

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