ZUMSTEIN v. COMMISSIONER

Docket No. 6530-70.

32 T.C.M. 198 (1973)

T.C. Memo. 1973-45

Robert F. Zumstein and Mavis W. Zumstein v. Commissioner.

United States Tax Court.

Filed February 22, 1973.


Attorney(s) appearing for the Case

Henry B. Steagall, II, P.O. Box 280, Ozark, Ala., for the petitioner. Richard D. Hall, Jr., for the respondent.


Memorandum Opinion

FORRESTER, Judge:

Respondent has determined deficiencies in petitioners' income tax for the years 1967 and 1968 in the respective amounts of $555 and $762.72. The sole issue presented for our decision is whether payments made by petitioner Robert F. Zumstein to a trust as rental for property, which he had previously transferred to the trust and leased back for his use in the practice of medicine, are deductible as ordinary and necessary...

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