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LIEB v. COMMISSIONER

Docket No. 91329.

40 T.C. 161 (1963)

DAVID L. LIEB AND SYLVIA LIEB, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 26, 1963.

Attorney(s) appearing for the Case

William L. Weiss, for the petitioners.

Lee A. Kamp, for the respondent.

The Commissioner determined deficiencies in income tax against petitioners in the amounts of $5,603.94 and $592.57 for 1955 and 1956, respectively. After certain concessions, the principal remaining issue is whether petitioners are entitled to amortization deductions in 1955 in respect of sales of bonds to each other in 1955.

FINDINGS OF FACT

Most of the facts before the Court were stipulated and they are incorporated...

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