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MOORE TRUST v. COMMISSIONER

Docket No. 6785-65.

49 T.C. 430 (1968)

HERMAN A. MOORE TRUST, NORTH CAROLINA NATIONAL BANK, TRUSTEE, U/W, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 25, 1968.

Attorney(s) appearing for the Case

William K. Van Allen, for the petitioner.

Charles B. Sklar, for the respondent.

WITHEY, Judge:

The respondent has determined a deficiency in income tax of petitioner for the fiscal year ended April 30, 1962, in the amount of $21,426.30, the entire amount of which is in controversy. The deficiency results solely from the respondent's disallowance of a claimed deduction of petitioner in the amount of $44,000, which amount petitioner sought to deduct pursuant to section 212 of the Internal Revenue...

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