1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 21 T.C.M.
  5. 21 T.C.M. 828 (1962)
 

ANDERSON v. COMMISSIONER

Docket Nos. 67665 and 68649.

21 T.C.M. 828 (1962)

T.C. Memo. 1962-152

J. Leland Anderson and Rubye T. Anderson v. Commissioner.

United States Tax Court.

Filed June 25, 1962.

Attorney(s) appearing for the Case

Thaddeus Rojek, Esq., for the petitioners. Edward M. Fox, Esq., and Douglas W. Argue, Esq., for the respondent.

Memorandum Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioners' income tax for the years 1953 and 1955 in the amounts of $9,729.44 and $18,705.17, respectively.

The only issue for decision is whether certain amounts paid by petitioners to an insurance company in 1953 and 1955 were properly deductible as interest on indebtedness.

All of the facts are stipulated and are found...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases