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KAYE v. COMMISSIONER OF INTERNAL REVENUE

No. 16957.

287 F.2d 40 (1961)

Danny KAYE and Sylvia Kaye, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Cy HOWARD, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Ninth Circuit.

February 15, 1961.

Attorney(s) appearing for the Case

Bernard Speisman, New York City, for petitioners.

Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Harry Baum, Gilbert E. Andrews, Attys., Dept. of Justice, Washington, D. C., for respondent.

Before POPE, JERTBERG and KOELSCH, Circuit Judges.

PER CURIAM.

The Tax Court of the United States sustained the disallowance by the Commissioner of Internal Revenue of amounts paid by each petitioner, claimed by them to represent payments of interest on indebtedness and hence deductible within the meaning of Section 23 of the Internal Revenue Code of 1939,1 in the computation of each petitioner's net income for the calendar year 1952. The decision of the Tax Court is reported at

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