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KEITH v. COMMISSIONER

Docket No. 78006.

35 T.C. 1130 (1961)

JAMES F. KEITH AND MABEL S. KEITH, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 31, 1961.

Attorney(s) appearing for the Case

Harold E. Smith, Esq., for the petitioners.

James E. Johnson, Jr., Esq., for the respondent.

OPINION.

DRENNEN, Judge:

Respondent determined deficiencies in petitioners' income tax in the amounts of $2,255.85 and $271.05 for the years 1954 and 1956, respectively.1

The issues presented are: (1) Whether the petitioners are entitled to an interest deduction for any part of certain payments on account of deficiencies in income tax, additions to tax, and interest for the years 1942 to 1947, inclusive, made to...

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