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WILLIAMS v. COMMISSIONER

Docket No. 93084.

21 T.C.M. 1045 (1962)

T.C. Memo. 1962-193

Ronald H. Williams and Ann G. Williams v. Commissioner.

United States Tax Court.

Filed August 15, 1962.

Attorney(s) appearing for the Case

Harold M. Everton, Esq., The Alameda, San Jose, Calif., for the petitioners. Robert H. Elliott, Jr., Esq., for the respondent.

Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

The respondent has determined a deficiency in the income tax of the petitioners for the calendar year 1956 in the amount of $45,414.01. Certain adjustments have been agreed to and the sole remaining issue is whether respondent has erred in disallowing an interest deduction under section 163.1

Some of the facts have been stipulated and are so found.

Petitioners...

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