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CLARK v. COMMISSIONER

Docket No. 68678.

19 T.C.M. 1535 (1960)

T.C. Memo. 1960-277

Forrester A. Clark and Katherine B. Clark v. Commissioner.

United States Tax Court.

Filed December 29, 1960.

Attorney(s) appearing for the Case

Edward C. Park, Esq., for the petitioners. Raymond T. Mahon, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

MULRONEY, Judge:

The respondent determined a deficiency in petitioners' income tax for the year 1954 in the amount of $17,056.38.

The issues to be determined are whether petitioners are entitled to a claimed deduction for the amortization of bond premium in the taxable year 1954 of $8,6251 under the provisions of section 171 of...

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