PAHL v. COMMISSIONER

Docket No. 9563-75.

67 T.C. 286 (1976)

JOHN G. PAHL AND BEVERLEY B. PAHL, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 22, 1976.


Attorney(s) appearing for the Case

Robert E. Tout, for the petitioners.

Warren N. Nemiroff, for the respondent.


OPINION

FEATHERSTON, Judge:

Respondent determined a deficiency of $35,191 in petitioners' Federal income tax for 1972. The issue to be decided is whether petitioners John G. Pahl and Beverley B. Pahl are entitled to a deduction in 1972 for the repayment of that portion of the compensation which petitioner John G. Pahl received in 1969 and 1970 from a corporation he controlled and for which the corporation was not allowed deductions in those years...

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