DICKMAN v. COMMISSIONER

Docket No. 83250.

21 T.C.M. 633 (1962)

T.C. Memo. 1962-119

Irving E. Dickman v. Commissioner.

United States Tax Court.

Filed May 18, 1962.


Attorney(s) appearing for the Case

Leonard Bailin, Esq., 1472 Broadway, New York, N. Y., for the petitioner. William F. Chapman, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

SCOTT, Judge:

The respondent determined a deficiency in petitioner's income tax for the calendar year 1956 in the amount of $2,032.60.

The issues for decision are:

(1) Whether petitioner failed to report in the year 1956 income from his law practice in the amount of $5,800.

(2) Whether petitioner is entitled to deduct as ordinary and necessary business expenses interest in the amount of $155...

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