MATTEI v. COMMISSIONER

Docket No. 828-77.

37 T.C.M. 1157 (1978)

T.C. Memo. 1978-269

Frank A. Mattei and Bedina Mattei v. Commissioner.

United States Tax Court.

Filed July 24, 1978.


Attorney(s) appearing for the Case

Frank A. Mattei, pro se, 1421 S. Broad St., Philadelphia, Pa. James A. Jaeger, for the respondent.


Memorandum Findings of Fact and Opinion

QUEALY, Judge:

The respondent determined a deficiency in income tax due from petitioners for the taxable year 1974 in the amount of $5,988.14. As a result of agreement by the parties, the only issue remaining for decision relates to the deductibility as interest for the taxable year 1974 of two checks totaling $8,000 made out by the petitioner to the Mattei-Nappi Pension Fund.

Findings of Fact

Some...

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