HICKEY v. COMMISSIONER

Docket No. 87304.

21 T.C.M. 1258 (1962)

T.C. Memo. 1962-234

Robert W. Hickey v. Commissioner.

United States Tax Court.

Filed October 3, 1962.


Attorney(s) appearing for the Case

Joseph H. Sylvester, Esq., for the petitioner. Raymond T. Mahon, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

FISHER, Judge:

Respondent determined a deficiency in income tax of the petitioner for the taxable year 1957 in the amount of $2,423.75.

The issue presented is whether or not petitioner is entitled to deduct, as an ordinary and necessary business expense, the sum of $5,200 paid by him to his father in 1957.

Findings of Fact

Some of the facts...

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