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BURGESS v. COMMISSIONER

Docket No. 6361.

8 T.C. 47 (1947)

NEWTON A. BURGESS, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated January 17, 1947.

Attorney(s) appearing for the Case

Lorenz Reich, Jr., Esq., for the petitioner.

William F. Evans, Esq., for the respondent.

The respondent determined a deficiency of $3,059.23 in the petitioner's income tax liability for the year 1941.

The issues are:

(1) The deductibility of $4,000 disallowed by the respondent and included in an interest payment of $4,219.33; and

(2) the deductibility of amounts paid for state gasoline taxes, for Federal taxes on theater admissions, and for New York City sales taxes.

FINDINGS OF FACT.

The petitioner resides in Summit...

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