BROOKS v. COMMISSIONER

Docket No. 28244.

10 T.C.M. 1094 (1951)

Clark D. Brooks v. Commissioner.

United States Tax Court.

Entered November 19, 1951.


Attorney(s) appearing for the Case

Arthur L. Evely, Esq., for the petitioner. John L. King, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

Respondent determined a deficiency of $5,193.69 in petitioner's income tax for the year 1946. All of this amount is in controversy, excepting $1,154.95.

Petitioner alleges error on the part of respondent in determining that certain payments made to Harper Hospital aggregating $10,585, and a payment of $50 made to Wayne County Medical Society constituted contributions under section 23 (o) of...

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