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COOPER AGENCY v. COMMISSIONER

Docket No. 64669.

33 T.C. 709 (1960)

COOPER AGENCY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 26, 1960.

Attorney(s) appearing for the Case

Charles F. Cooper, Esq., for the petitioner.

George W. Calvert, Esq., for the respondent.

FISHER, Judge:

Respondent determined deficiencies in income tax of petitioner as follows:

                     Period                                Income tax

Taxable period Sept. 11, 1949, to Aug. 31, 1950 --------    $5,746.88
Fiscal year ended Aug. 31, 1951 ------------------------    20,154.82

The issues presented for our consideration are (1) whether petitioner is entitled to deductions for interest in the taxable...

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