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BIRENBACH v. COMMISSIONER

Docket No. 69971.

19 T.C.M. 647 (1960)

T.C. Memo. 1960-123

Max and Edith Birenbach v. Commissioner.

United States Tax Court.

Filed June 9, 1960.

Attorney(s) appearing for the Case

Max Birenbach, pro se, 412 Broadway, New York, N. Y. Norman L. Rapkin, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

OPPER, Judge:

Respondent determined a deficiency in petitioners' income tax for the year 1953 in the amount of $3,140.30, of which approximately $2,800 is in controversy. The only issue is whether petitioners are entitled to deductions for the alleged payment of the debts of a brother of petitioner Max Birenbach, hereinafter called petitioner, to suppliers of a corporation controlled by petitioner.

Findings...

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