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MANN v. COMMISSIONER

Docket No. 831-70.

31 T.C.M. 808 (1972)

T.C. Memo. 1972-162

Russell Mann and Vivian Mann v. Commissioner.

United States Tax Court.

Filed July 31, 1972.

Attorney(s) appearing for the Case

William V. Phelan, 201-220 Bremer Bldg., Iowa City, Iowa, for the petitioners. Roy S. Fischbeck, for the respondent.

Memorandum Findings of Fact and Opinion

IRWIN, Judge:

Respondent determined a deficiency in the income taxes of petitioner in the amount of $9,957.95 for calendar year 1966. After concessions by the parties the single issue for decision is whether petitioner is entitled to deduct under section 1621 the amount of $20,731 paid to a feed dealer on December 31, 1966, for feed to be delivered in the future.

Findings of Fact...

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