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WEBER v. COMMISSIONER

Docket No. 1967-75.

70 T.C. 52 (1978)

JOSEPH C. WEBER AND KATHRYN Q. WEBER, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 20, 1978.

Attorney(s) appearing for the Case

Malcolm D. Brutman, for the petitioners.

Bernard R. Baker III, for the respondent.

OPINION

WILBUR, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for the year 1972 in the amount of $23,757. The sole issue contested by petitioners is whether they are entitled to deductions for 1972 under section 461(f)1 for the amount of two certified checks sent in payment of contested liabilities during December 1972 which were returned during 1973 without having been accepted or presented...

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