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LOCKWOOD REALTY CORP. v. COMMISSIONER

Docket No. 63245.

17 T.C.M. 247 (1958)

T.C. Memo. 1958-49

Lockwood Realty Corporation v. Commissioner.

United States Tax Court.

Filed March 31, 1958.

Attorney(s) appearing for the Case

Charles H. Tobias, Jr., Esq., and Paul W. Steer, Esq., for the petitioner. Mark H. Berliant, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

BBUCE, Judge:

Respondent determined deficiencies in income tax of petitioner as follows:

  Fiscal Year Ended                  Deficiency

        June 30, 1953.............    $1,714.41
        June 30, 1954.............     1,676.20
        June 30, 1955.............     1,678.25

There are two issues for decision: (1) whether respondent erroneously disallowed a deduction for interest expense...

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