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CLOUD v. COMMISSIONER

Docket No. 6866-70.

33 T.C.M. 597 (1974)

T.C. Memo. 1974-131

Earl E. Cloud and Marjorie B. Cloud v. Commissioner.

United States Tax Court.

Filed May 22, 1974.

Attorney(s) appearing for the Case

Earl E. Cloud, pro se, 1307 Stonehurst Dr., Huntsville, Ala., Richard J. Neubauer, for the respondent.

Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent has determined a deficiency of $3,016.44 in petitioners' Federal income taxes for 1967. Petitioners have made certain concessions and the only issues remaining for our decision are whether petitioners are entitled to an "interest" deduction of $1,500 under section 163 of the Internal Revenue Code of 19541 and...

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