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SHAPIRO v. COMMISSIONER

Docket No. 86461.

21 T.C.M. 1143 (1962)

T.C. Memo. 1962-213

Benjamin Shapiro and Gertrude Shapiro v. Commissioner.

United States Tax Court.

Filed September 10, 1962.

Attorney(s) appearing for the Case

Jerome Kamerman, Esq., 11 West 42nd St., New York, N. Y., for the petitioners. Joseph M. Touhill, Esq., and Agatha J. LaMalva, Esq.,* for the respondent.

Memorandum Finding of Fact and Opinion

MULRONEY, Judge:

The respondent determined a deficiency in petitioners' income tax for the year 1956 in the amount of $23,538.63. By an amendment to answer and stipulation it is agreed if respondent prevails on the issue presented, the correct deficiency should be $24,964.93.

The issue is whether petitioners, in the year 1956, are entitled to deduct $31,795.06 as...

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