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WILLIAMS v. COMMISSIONER

Docket No. 111836.

3 T.C. 200 (1944)

ELMA M. WILLIAMS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated February 4, 1944.

Attorney(s) appearing for the Case

Ralph W. Barbier, Esq., for the petitioner.

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

Deficiencies of $1,177.84 and $921.30 were determined in petitioner's income tax for 1939 and 1940, respectively. Two items of adjustment are controverted— (1) the disallowance of deduction taken for interest, and (2) the disallowance of deduction of payments to investment counsel.

FINDINGS OF FACT.

1. Petitioner, a resident of Grosse Pointe Farms, Michigan, filed her returns for 1939 and 1940 in Detroit.<...

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