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DEMPSEY v. COMMISSIONER

Docket No. 25863.

10 T.C.M. 936 (1951)

William L. Dempsey v. Commissioner.

United States Tax Court.

Entered September 28, 1951.

Attorney(s) appearing for the Case

Calvin H. Rankin, Esq., for the petitioner. Lester H. Salter, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

Respondent determined a deficiency of $3,831.08 in the 1946 income tax of petitioner by reason of the disallowance of a claimed deduction of $5,525.71 from gross income for that year, which amount petitioner paid over to Sharp & Dohme, Inc., petitioner's employer, under section 16(b) of the Securities and Exchange Act of 1934. Petitioner asks for a redetermination of the deficiency.

Findings...

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