WHITNEY v. COMMISSIONER

Docket No. 18194.

13 T.C. 897 (1949)

CHARLES D. WHITNEY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated December 8, 1949.


Attorney(s) appearing for the Case

Frank W. Morrison, Esq., for the petitioner.

Leo C. Duersten, Esq., for the respondent.


The Commissioner has determined a deficiency of $4,551.27 in petitioner's income tax for the taxable year ended December 31, 1944.

The sole issue in this case is whether the petitioner is entitled to a deduction in the amount of $2,950 for the calendar year 1944 under the provisions of section 23 (e) (1) and/or (e) (2) of the Internal Revenue Code.

The case has been submitted on a stipulation of facts, exhibits, and oral testimony.

FINDINGS OF FACT...

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