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KORELL v. COMMISSIONER

Docket No. 13943.

10 T.C. 1001 (1948)

CHRISTIAN W. KORELL, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 2, 1948.

Attorney(s) appearing for the Case

Paul L. Peyton, Esq., for the petitioner.

Ellyne E. Strickland, Esq., for the respondent.

This proceeding was brought for a redetermination of a deficiency in income tax for the year 1944 in the amount of $5,218.84. Minor adjustments have been conceded by petitioner and the litigated issue is whether respondent erred in disallowing the deduction claimed by petitioner in the taxable year under Internal Revenue Code, sections 23 (v) and 125, as amortization of the premium over the call price of certain bonds.

FINDINGS...

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