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TRATNER v. COMMISSIONER

Docket No. 2976-72.

33 T.C.M. 21 (1974)

T.C. Memo. 1974-8

Max Tratner and Shirley C. Tratner v. Commissioner.

United States Tax Court.

Filed January 15, 1974.

Attorney(s) appearing for the Case

Max Tratner, pro se, 6731 Lurline Ave., Canoga Park, Calif. Harold W. Vestermark and Bill D. McDaniel, for the respondent.

Memorandum Findings of Fact and Opinion

WILES, Judge:

The respondent has determined a deficiency in petitioners' income tax of $1,702.17 for the taxable year 1968. The issues for decision are:

(1) Whether petitioners may deduct as a business expense pursuant to section 1621 premium advancements of $5,286.85 paid by petitioner Max Tratner to the insurance company for which he was an agent on behalf of policyholders who...

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