BELLWOOD v. COMMISSIONER

Docket No. 26076.

10 T.C.M. 50 (1951)

Arthur B. Bellwood v. Commissioner.

United States Tax Court.

Entered January 19, 1951.


Attorney(s) appearing for the Case

Arthur B. Bellwood, pro se. Joseph Landis, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

HARRON, Judge:

The respondent has determined a deficiency in income tax for the year 1945 in the amount of $1,228.37. The deficiency results from disallowances of two items of deductions, one of which is no longer claimed by the petitioner. The petitioner claims that he is entitled to a deduction in the amount of $4,309.03 for accrued, unpaid interest on several of his notes evidencing his indebtedness.

The...

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