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MERCIL v. COMMISSIONER

Docket No. 37720.

24 T.C. 1150 (1955)

WILLIAM FRANCIS MERCIL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 30, 1955.

Attorney(s) appearing for the Case

Curtis C. Goodson, Esq., and Joseph J. Dudley, Esq., for the petitioner.

Merl B. Peek, Esq., for the respondent.

The respondent determined a deficiency in income tax against the petitioner for the calendar year 1946 in the amount of $744.57. The only question to be decided is whether the respondent erred in disallowing a deduction of $1,200 claimed by petitioner as interest paid.

FINDINGS OF FACT.

Petitioner is an individual, and resides at Crookston, Minnesota, where he is engaged in the practice of medicine. He filed his income

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