KEEBLER v. COMMISSIONER

Docket No. 5060-67.

28 T.C.M. 1042 (1969)

T.C. Memo. 1969-198

Le Roy Keebler and Genevieve Keebler v. Commissioner.

United States Tax Court.

Filed September 29, 1969.


Attorney(s) appearing for the Case

William Elden, for the petitioners. Richard M. Kates, for the respondent.


Memorandum Opinion

TANNENWALD, Judge:

The respondent determined a deficiency of $1,767.07 in petitioners' income tax for their taxable year 1964. There are two issues, both involving the deductibility, under section 215,1 of certain payments made by petitioner Le Roy Keebler during 1964.

All of the facts have been stipulated and are found accordingly.

Petitioners were husband and wife at the end of 1964. They...

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