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TREMAN v. COMMISSIONER

Docket No. 41520.

12 T.C.M. 845 (1953)

Allan H. Treman and Pauline Bird Treman v. Commissioner.

United States Tax Court.

Entered July 27, 1953.

Attorney(s) appearing for the Case

L. Nelson Simmons, Esq., for the petitioners. A. W. Dickinson, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency of $830.91 for 1947 against Allan and deficiencies of $2,760.52 and $1,590.70 for 1948 and 1949 against both petitioners. The issue for decision is whether the Commissioner erred in disallowing deductions of $3,875 for 1947, $10,875 for 1948 and $6,000 for 1949 based upon loans made to Crown Point Forest Products Corporation, hereafter called Crown Point.

Findings of Fact<...

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