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BRAND v. COMMISSIONER

Docket No. 35271.

12 T.C.M. 69 (1953)

Lester Brand and Mary Brand v. Commissioner.

United States Tax Court.

Entered January 30, 1953.

Attorney(s) appearing for the Case

Lester Brand, for the petitioners. Michael J. Clare, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TURNER, Judge:

The respondent determined a deficiency in income tax against the petitioners for the year 1948 of $294.50. The only question is the deductibility of $2,700 paid by petitioner Lester Brand to his two brothers.

Findings of Fact

The petitioners are husband and wife, and reside at 635 Straight Street, Cincinnati, Ohio. They filed a joint income tax return for 1948 with the collector of...

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