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GOLDSTEIN v. C. I. R.

No. 187, Docket 29957.

364 F.2d 734 (1966)

Kapel GOLDSTEIN and Tillie Goldstein, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Second Circuit.

Decided July 22, 1966.

Attorney(s) appearing for the Case

I. Meyer Pincus, New York City, for petitioners.

Jonathan S. Cohen, Atty., Dept. of Justice, Richard M. Roberts, Acting Asst. Atty. Gen., Lee A. Jackson, David O. Walter, Martin G. Goldblum, Attys., Dept. of Justice, for respondent.

Before WATERMAN, MOORE and FRIENDLY, Circuit Judges.

WATERMAN, Circuit Judge.

Tillie Goldstein and her husband1 petition to review a decision of the Tax Court disallowing as deductions for federal income tax purposes payments totaling $81,396.61 made by petitioner to certain banks, which payments petitioner claimed were payments of interest on indebtedness within Section 163(a) of the 1954 Internal Revenue Code. This section provides that "There...

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