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ROGERS v. COMMISSIONER

Docket No. 1675-74.

34 T.C.M. 1254 (1975)

T.C. Memo. 1975-289

Daniel E. Rogers v. Commissioner.

United States Tax Court.

Filed September 17, 1975.

Attorney(s) appearing for the Case

David L. Rapp, for the petitioner. Leo J. Stevenson, for the respondent.

Memorandum Opinion

DAWSON, Chief Judge:

Respondent determined the following deficiencies in petitioner's Federal income taxes:

Taxable Year                 Deficiency

  1971 .....................  $1,024.77
  1972 .....................     891.78

The sole issue remaining for decision is whether petitioner individually is entitled to claim a deduction for interest paid on loans obtained by petitioner's wholly-owned corporation...

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