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DEWOSKIN v. COMMISSIONER

Docket No. 67348.

35 T.C. 356 (1960)

MORRIS R. DEWOSKIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 28, 1960.

Attorney(s) appearing for the Case

William P. Rosenthal, Esq., for the petitioner.

Erving Sodos, Esq., for the respondent.

OPINION.

TIETJENS, Judge:

The respondent determined a deficiency in income tax of $52,158.75 for the taxable year 1953. The issues presented are: (1) Whether the petitioner is entitled to the interest deduction claimed in 1953; (2) whether if the interest deduction is disallowed the petitioner is entitled to a deduction for net "out-of-pocket" expense incurred in the transaction; (3) whether if the interest...

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