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LEHMAN v. COMMISSIONER

Docket No. 28246.

17 T.C. 652 (1951)

ROBERT LEHMAN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated October 10, 1951.

Attorney(s) appearing for the Case

Isidor Sack, Esq., and Arthur D. Smith, Jr., Esq., for the petitioner.

Joseph F. Rogers, Esq., for the respondent.

OPINION.

MURDOCK, Judge:

The Commissioner determined a deficiency of $6,018.20 for 1944. The issues for decision are whether an annual payment of $5,000 to the mother of the petitioner's divorced wife is deductible under section 23 (u) and whether a partnership in which the petitioner had an interest realized ordinary income on January 1, 1944, when some restrictions terminated on stock theretofore received by the partnership. The parties filed a...

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