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LLOYD v. COMMISSIONER

Docket No. 2240-68.

29 T.C.M. 453 (1970)

T.C. Memo. 1970-95

Mark B. Lloyd and Helen R. Lloyd v. Commissioner.

United States Tax Court.

Filed April 27, 1970.

Attorney(s) appearing for the Case

William H. Beck, 404 Citizens Bank Bldg., Lexington, Ky., for the petitioners. Juandell D. Glass, for the respondent.

Memorandum Findings of Fact and Opinion

WITHEY, Judge:

The Commissioner determined deficiencies of $4,824.85 and $10,091.48 in petitioners' income taxes for the taxable years 1965 and 1966, respectively.

Due to certain concessions made by petitioners,1 the issues remaining for decision are: (1) whether certain payments claimed by petitioners as deductible contributions in the years 1965 and 1966 were properly disallowed...

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