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FRIEDMAN v. COMMISSIONER

Docket No. 64826.

34 T.C. 456 (1960)

SADIE S. FRIEDMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 8, 1960.

Attorney(s) appearing for the Case

John P. Allison, Esq., Stanley W. Herzfeld, Esq., and Burton L. Williams, Esq., for the petitioner.

John M. Doukas, Esq., and Raymond T. Mahon, Esq., for the respondent.

Respondent determined a deficiency of $13,749.42 in petitioner's income tax for 1954. The issues to be decided are whether petitioner is entitled to deductions in 1954 for (1) interest in the amount of $1,348.17 under section 163, I.R.C. 1954, (2) a charitable contribution in the amount of $8,740.63 under section 170, I.R.C. 1954, and (3) amortization of bond premium in the amount of $8,712.50 under section 171, I.R.C. 1954. In her brief, petitioner concedes that the interest...

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