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WALKER v. COMMISSIONER

Docket No. 671-70.

32 T.C.M. 690 (1973)

T.C. Memo. 1973-144

Orval C. Walker and Mary C. Walker v. Commissioner.

United States Tax Court.

Filed June 28, 1973.

Attorney(s) appearing for the Case

Muckleroy McDonald, 815 Nat'l Bk. of Commerce Bldg., San Antonio, Tex., for the petitioners. Charles N. Woodward, for the respondent.

Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined a deficiency in petitioners' income tax for 1967 in the amount of $1,217.50. The only issue is whether petitioners are entitled to a $6,000 deduction for payments they made to creditors under a Wage Earners Plan authorized by Chapter XIII of the Bankruptcy Act.

Findings of Fact

The stipulated facts are found as...

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