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BERNSTEIN v. COMMISSIONER

Docket No. 311-72.

34 T.C.M. 1088 (1975)

T.C. Memo. 1975-253

David W. Bernstein v. Commissioner.

United States Tax Court.

Filed July 30, 1975.

Attorney(s) appearing for the Case

David W. Bernstein, 210 E. 52nd St., New York, N.Y., pro se. David N. Brodsky, for the respondent.

Memorandum Findings of Fact and Opinion

QUEALY, Judge:

The respondent determined a deficiency in the Federal income tax return of the petitioner for the taxable year 1969 in the amount of $4,684.63. Due to agreements and concessions by the parties, the issue for our decision is whether the petitioner is entitled to an interest deduction of $2,948.80 for amounts paid to the New York City Collector during the taxable year 1969 pursuant to section 163(a).

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