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SHUTLY v. COMMISSIONER

Docket No. 474-66.

27 T.C.M. 116 (1968)

T.C. Memo. 1968-24

William Shutly, Petitioner v. Commissioner.

United States Tax Court.

Filed February 8, 1968.

Attorney(s) appearing for the Case

William Shutly, pro se, 745 Salem Ave., Dayton, Ohio. Robert A. Roberts, for the respondent.

Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

The Commissioner determined deficiencies in income tax for the taxable year 1963, in the amount of $1,706.10, against William Shutly and Florence J. Shutly.

The sole issue for our determination is whether William Shutly, a cash basis taxpayer, may deduct for the year 1963 the amount of a $6,000 liability that he incurred in connection with his...

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