HEIGERICK v. COMMISSIONER

Docket No. 5674-64.

45 T.C. 475 (1966)

GLENN L. HEIGERICK AND MAUREEN FRANCES HEIGERICK, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed February 23, 1966.


Attorney(s) appearing for the Case

Charles J. Chastang, for the petitioners.

W. Dean Short, for the respondent.


MULRONEY, Judge:

Respondent determined a deficiency in petitioners' income tax for the year 1960 in the amount of $1,654.17.

Glenn L. Heigerick, who will be called petitioner, is an osteopathic physician, and the issue is whether his payment in 1960 of $3,000 to a hospital is properly deductible in full in that year as a business expense.

FINDINGS OF FACT

Some of the facts have been stipulated...

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