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HEIDE v. COMMISSIONER

Docket No. 9093.

8 T.C. 314 (1947)

JULIUS A. HEIDE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated February 17, 1947.

Attorney(s) appearing for the Case

Myles B. Amend, Esq., for the petitioner.

William F. Evans, Esq., for the respondent.

OPINION.

BLACK, Judge:

The Commissioner has determined a deficiency of $1,528.48 in petitioner's income tax for the year 1943. The deficiency is due to the Commissioner's action in disallowing as a deduction a payment of $3,000 which the petitioner made in the taxable year as a surcharge in connection with his trusteeship in four trusts. The adjustment is explained in the deficiency notice as follows:

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