BLANTON v. COMMISSIONER

Docket No. 5840-64.

46 T.C. 527 (1966)

GEORGE L. BLANTON AND FANNIE BLANTON, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed July 28, 1966.


Attorney(s) appearing for the Case

Arthur Glover, for the petitioners.

D. Ronald Morello, for the respondent.


FAY, Judge:

Respondent determined a deficiency in petitioners' Federal income tax in the amount of $915.74 for the taxable calendar year 1963.

The sole issue presented for decision is whether petitioners are entitled to a deduction in the amount of $3,600 for repayment made by petitioner George L. Blanton to his corporate employer of amounts determined by the Internal Revenue Service to constitute excessive...

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