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DUDDERAR v. COMMISSIONER

Docket Nos. 4732-63, 2491-64.

44 T.C. 632 (1965)

FREDERICK A. DUDDERAR AND BARBARA C. DUDDERAR, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed July 23, 1965.

Attorney(s) appearing for the Case

D. Glenn Ofsthun, for the petitioners.

Howard K. Schwartz, for the respondent.

SCOTT, Judge:

Respondent determined deficiencies in petitioners' income tax for the calendar years 1959, 1960, 1961, and 1962 in the respective amounts of $1,022.22, $1,349.58, $1,722.98, and $777.84.

The issue for decision is whether deductions claimed by petitioners for interest paid on amounts borrowed to pay premiums on a life insurance contract insuring the life of Frederick A. Dudderar are specifically...

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