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GREEN v. COMMISSIONER

Docket Nos. 108546, 109145.

3 T.C. 74 (1944)

RALPH J. GREEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. LAWRENCE R. GREEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated January 19, 1944.

Attorney(s) appearing for the Case

W. E. Baird, C. P. A., for the petitioners.

Angus R. Shannon, Jr., Esq., for the respondent.

OPINION.

SMITH, Judge:

These proceedings, which were consolidated for hearing, are for the redetermination of deficiencies in income tax for the year 1939 of $1,201.94 in the case of Ralph J. Green, and $728.18 in the case of Lawrence R. Green. In the petition filed by the former it is alleged that the respondent erred in disallowing the deduction from gross income of (1) $4,143 interest paid in satisfaction...

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