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GOULD v. COMMISSIONER

Docket No. 1552-73.

64 T.C. 132 (1975)

JAMES O. GOULD AND BETTY L. GOULD, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 1, 1975.

Attorney(s) appearing for the Case

Bernard L. McAra, for the petitioners.

Virginia M. Tomasulo, for the respondent.

SIMPSON, Judge:

The Commissioner determined the following deficiencies in the petitioners' Federal income taxes:

      Year                                                Deficiency

      1965 -------------------------------------------     $1,912.04
      1968 -------------------------------------------      3,143.48

The only issue for decision is whether certain payments which Mr. Gould made to creditors of his wholly...

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