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WOOTEN v. COMMISSIONER

Docket No. 11987.

12 T.C. 659 (1949)

HOYT B. WOOTEN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated April 29, 1949.

Attorney(s) appearing for the Case

W. G. Boone, Esq., for the petitioner.

Edward L. Potter, Esq., for the respondent.

The Commissioner determined deficiencies in income tax in the amount of $8,423.26 for 1941 and $1,676.80 for 1943. The issues are (1) whether the petitioner is precluded by section 24 (c) of the Internal Revenue Code from deducting in 1941 certain bonuses which were accrued on his books in 1941 and paid in September 1942 to his brothers and sister, employed by him during 1941, (2) whether the costs incident to dismantling, moving...

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