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FORBES v. COMMISSIONER

Docket No. 29327.

18 T.C. 321 (1952)

BERTIE CHARLES FORBES, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated May 16, 1952.

Attorney(s) appearing for the Case

George Schwartz, Esq., for the petitioner.

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

The respondent has determined a deficiency in income tax for 1946 in the amount of $532. Some adjustments increasing the petitioner's taxable income are not contested.

The only issue for decision is whether or not the amount of $1,000 paid to the Investors League, Inc., in 1946 is deductible under section 23 (a) (2) of the Code.

The petitioner filed his return with the collector for the second district of New York...

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