FIDLER v. COMMISSIONER

Docket No. 27910.

20 T.C. 1081 (1953)

JAMES M. FIDLER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated September 25, 1953.


Attorney(s) appearing for the Case

Nelson Rosen, Esq., for the petitioner.

W. Lee McLane, Esq., for the respondent.


Respondent determined deficiencies in the income tax of petitioner as follows:

Year                                     Deficiency

1944 ---------------------------------    $7,316.60
1945 ---------------------------------    10,293.79
1946 ---------------------------------     6,992.74

The questions involved are: (1) Whether the respondent erred in disallowing as deductions payments of $9,000, $9,600 and $9,600 made by petitioner...

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