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MACY v. COMMISSIONER

Docket Nos. 27152, 27153.

19 T.C. 409 (1952)

VALENTINE E. MACY, JR., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. J. NOEL MACY AND ELENA KOHLER MACY, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated December 10, 1952.

Attorney(s) appearing for the Case

William H. Hall, Esq., for the petitioners.

Rigmor O. Carlsen, Esq., for the respondent.

The respondent has determined deficiencies in income tax against the petitioners for 1945 as follows:

                                                     Docket No.    Deficiency

Valentine E. Macy, Jr ----------------------------        27152   $112,999.67
J. Noel Macy and Elena Kohler Macy ---------------        27153    284,172.29

The issue presented is whether the respondent erred in disallowing deductions of $325,000 and $400...

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