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BLACK v. COMMISSIONER

Docket No. 23174.

10 T.C.M. 233 (1951)

Loring M. Black v. Commissioner.

United States Tax Court.

Entered March 12, 1951.

Attorney(s) appearing for the Case

Harvey L. Rabbitt, Esq., 406 Southern Bldg., Washington, D. C., for the petitioner. E. M. Woolf, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

DISNEY, Judge:

This case involves income taxes for the calendar years 1944, 1945 and 1946. Deficiencies were determined in the amounts of $5,093.61, $2,022.63 and $2,755.31, respectively. Two questions are presented: (a) Whether petitioner is entitled to deduct certain alleged business expenses; and (b) whether he is entitled to deduct certain payments to his wife, under sections 22(k) and 23(u) of the Internal Revenue...

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