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ESTATE OF NORWOOD v. COMMISSIONER

Docket No. 28089.

11 T.C.M. 524 (1952)

Estate of Walter Norwood, Deceased, Richard H. Austin and Gustave Pines, Special Administrators v. Commissioner.

United States Tax Court.

Entered May 27, 1952.

Attorney(s) appearing for the Case

J. Lee Boothe, C. P. A., 1147 Book Bldg., Detroit, Mich., and Moe F. Wolfgang, Esq., for the petitioners. Cyrus A. Neuman, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The respondent determined a deficiency in income tax for the year 1946 in the amount of $2,299.50. The sole issue is whether a payment to the United States Treasury in the amount of $4,725 during 1946 for O. P. A. violations is deductible as an ordinary and necessary business expense.

Findings of Fact

The estate was substituted as the petitioner herein following...

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