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THOMAS L. AWREY v. COMMISSIONER

Docket Nos. 52168, 52170.

25 T.C. 643 (1955)

THOMAS L. AWREY AND WANDA I. AWREY, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. ELTON R. AWREY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 23, 1955.

Attorney(s) appearing for the Case

Frederick Colombo, Esq., and Elorian Plante, C. P. A., for the petitioners.

Peter K. Nevitt, Esq., for the respondent.

The Commissioner has determined deficiencies in the income tax of petitioners for the taxable year 1950 in the amount of $246.80 with respect to Thomas L. Awrey and Wanda I. Awrey and $301.10 with respect to Elton R. Awrey. The cases have been consolidated because of an identical issue in each. The sole question for our determination is whether the full amount of a payment of $450 made by each petitioner in 1950 is deductible as a contribution under section 23 (o) of the...

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