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UNVERT v. COMMISSIONER

Docket No. 8690-76.

72 T.C. 807 (1979)

ALLEN D. UNVERT AND CATHERINE R. UNVERT, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed August 8, 1979.

Attorney(s) appearing for the Case

Donn Kemble and Joseph La Torre, for the petitioners.

Kenneth G. Gordon, for the respondent.

FEATHERSTON, Judge:

Respondent determined a deficiency of $44,405 in petitioners' Federal income tax for 1972. The issue for decision is whether $54,500 received in 1972 as a refund of prepaid interest which was claimed and allowed as a deduction in petitioners' 1969 income tax return is taxable in the later year.

FINDINGS OF FACT

Petitioners Allen D. Unvert and Catherine R. Unvert, husband and wife...

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