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GOLDFARB v. COMMISSIONER

Docket No. 66899.

33 T.C. 568 (1959)

JACOB A. GOLDFARB, BERTHA L. GOLDFARB, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 24, 1959.

Attorney(s) appearing for the Case

Karl W. Windhorst, Esq., for the petitioners.

Victor H. Frank, Jr., Esq., for the respondent.

MULRONEY, Judge:

Respondent determined a deficiency in the petitioners' income tax for the year 1953 in the amount of $14,708.16. The only issue for decision is whether the petitioners are entitled to a deduction for the amortization of bond premiums under section 125(b) of the Internal Revenue Code of 19391 measured by the excess of cost over the special redemption rate of $101.36, as contended by the petitioners.

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