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CUMMINGS v. COMMISSIONER

Docket No. 2653-71.

61 T.C. 1 (1973)

NATHAN CUMMINGS AND JOANNE T. CUMMINGS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 2, 1973.

Attorney(s) appearing for the Case

Anderson A. Owen, Edward W. Rothe, and Glen H. Kanwit, for the petitioners.

Nelson E. Shafer, for the respondent.

OPINION

SIMPSON, Judge:

An opinion was filed in this case on April 23, 1973, 60 T.C. 91. In such opinion, we held that in the circumstances of the case, the petitioner was entitled, by virtue of section 162 of the Internal Revenue Code of 1954,1 to deduct as an ordinary and necessary business expense a payment made to MGM. Such payment was made after an indication that the petitioner might...

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