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LENTIN v. COMMISSIONER

Docket No. 42352.

23 T.C. 112 (1954)

JULIAN LENTIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 26, 1954.

Attorney(s) appearing for the Case

Henry H. Koven, Esq., for the petitioner.

Edward L. Newberger, Esq., for the respondent.

OPINION.

RICE, Judge:

This proceeding involves a deficiency in income tax of $16,676.34 determined against petitioner, Julian Lentin, for the year 1946. The sole issue to be decided is whether the amount of $34,985.94 paid by petitioner in 1946 pursuant to a judgment entered against him by a United States District Court for willful violation of the Emergency Price Control Act of 1942,1 as amended, is deductible by him...

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