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EPSTEIN v. COMMISSIONER

Docket No. 89681.

22 T.C.M. 1296 (1963)

T.C. Memo. 1963-259

Lionel C. Epstein and Sarah G. Epstein v. Commissioner.

United States Tax Court.

Filed September 25, 1963.

Attorney(s) appearing for the Case

Burton L. Williams, 85 Devonshire St., Boston, Mass. and John M. Doukas, for the petitioners. W. Ralph Musgrove, for the respondent.

Memorandum Findings of Fact and Opinion

Respondent determined deficiencies of $39,347.18, $42,107.42, and $22,012.07 in petitioners' Federal income taxes for the years 1955, 1956, and 1957, respectively. The only issue presented for our decision is whether petitioners are entitled to deductions for interest in the amounts of $76,200, $104,500, and $81,731.34 in the years 1955, 1956, and 1957, respectively. Other issues raised by the pleadings have been conceded...

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