AMEY v. COMMISSIONER

Docket No. 40524.

22 T.C. 756 (1954)

ETHEL S. AMEY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 30, 1954.


Attorney(s) appearing for the Case

Maurice D. Dolphin, Esq., for the petitioner.

George E. Grimball, Jr., Esq., for the respondent.


Respondent determined a deficiency of $3,862.07 in the income tax of petitioner for the calendar year 1944. The single issue to be decided is whether respondent properly included in petitioner's income one-half of the mortgage amortization payments made in 1944 by the lessee of the Peter Cooper Hotel to the mortgagee, petitioner having acquired a one-half interest in the hotel subject to the lease and mortgage but without assuming the mortgage.

The parties stipulated...

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