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WIMMER v. COMMISSIONER

Docket No. 3903-64.

25 T.C.M. 951 (1966)

T.C. Memo. 1966-184

George F. Wimmer and Helen E. Wimmer v. Commissioner.

United States Tax Court.

Filed August 8, 1966.

Attorney(s) appearing for the Case

Jack Trentacosta, Fenestra, Inc., Detroit, Mich., for the petitioners. Carl W. Kloepfer, for the respondent.

Memorandum Findings of Fact and Opinion

MULRONEY, Judge:

Respondent determined a deficiency in petitioners' 1959 income tax in the amount of $2,567.82. Petitioners agreed to all adjustments other than the issue that is now presented as to whether they are entitled to a deduction under sections 162 or 165 of the Internal Revenue Code of 1954,1 for amounts paid to George Summerfield during 1959.

Findings of Fact

...

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