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REINHARDT v. COMMISSIONER

Docket No. 3837-77.

75 T.C. 47 (1980)

AL S. REINHARDT AND MIRIAM REINHARDT, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed October 8, 1980.

Attorney(s) appearing for the Case

Al S. Reinhardt, pro se.

Arthur A. Oshiro, for the respondent.

GOFFE, Judge:

The Commissioner determined a deficiency of $2,963.90 in the Federal income tax of petitioners for the taxable year 1973. After concessions,1 the only issue for our decision is whether petitioners may deduct any portion of a $8,462.27 payment made in 1973 either as taxes or as interest.

FINDINGS OF FACT

Some of the facts have been stipulated. The stipulation of facts and exhibits attached thereto...

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