BRAMER v. COMMISSIONER

Docket No. 6715.

6 T.C. 1027 (1946)

SAMUEL EUGENE BRAMER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated May 9, 1946.


Attorney(s) appearing for the Case

Samuel Kaufman, Esq., and T. G. Councilor, C. P. A., for the petitioner.

Richard L. Shook, Esq., for the respondent.


This proceeding is for the redetermination of a deficiency in income tax for 1941 in the amount of $14,560.18. The questions in issue are:

(1) Whether the petitioner is entitled to deduct from gross income in his income tax return for 1941 $13,492.70, or any part thereof, representing the payment of a part of the principal of a note given by the petitioner on August 1, 1935.

(2) Whether the petitioner is entitled to...

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