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MAYSTEEL PRODUCTS, INC. v. COMMISSIONER

Docket No. 67105.

33 T.C. 1021 (1960)

MAYSTEEL PRODUCTS, INC., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 17, 1960.

Attorney(s) appearing for the Case

William J. Willis, Esq., for the petitioner.

Delman H. Eure, Esq., for the respondent.

WITHEY, Judge:

The respondent has determined a deficiency in the income tax of petitioner for the fiscal year ended November 30, 1953, in the amount of $21,479.42. Petitioner claims an overpayment for that year in the amount of $85.37.

The issues for determination are (1) whether petitioner is entitled to a deduction of $12,250 for an amortizable bond premium in the manner provided by section 125 of the Internal Revenue Code of 1939 and (2) whether...

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