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ESTATE OF BOWEN v. COMMISSIONER

Docket Nos. 111348, 111494.

2 T.C. 1 (1943)

ESTATE OF PAUL M. BOWEN, DECEASED, J. B. ANGELL AND E. P. WRIGHT, EXECUTORS, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 1, 1943.

Attorney(s) appearing for the Case

John M. Hudson, Esq., for the petitioners.

Melvin S. Huffaker, Esq., for the respondent.

OPINION.

BLACK, Judge:

The Commissioner determined deficiencies of $396.02 and $1,380.13, in petitioners' income tax for the years 1939 and 1940, respectively. The deficiency for 1939 is due to the disallowance by the Commissioner of a deduction of $18,902.73 claimed by the taxpayer on its income tax return filed for that year as interest paid. This adjustment is explained by the Commissioner in his deficiency...

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