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REUTER v. COMMISSIONER

Docket No. 87400.

37 T.C. 599 (1961)

JOHN REUTER, JR., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 29, 1961.

Attorney(s) appearing for the Case

William McRae, Esq., for the petitioner.

Wesley A. Dierberger, Esq., for the respondent.

OPINION.

PIERCE, Judge:

Respondent determined a deficiency in income tax against petitioner and his former wife for the calendar year 1957, in the amount of $2,295.12.

The sole issue for decision is whether the amounts which petitioner paid in the taxable year, as additions to tax for the late filing of a Federal manufacturer's excise tax return, are deductible as an ordinary and necessary expense...

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