Friedman v. Commissioner

U.S. Tax Court

Friedman v. Commissioner

34 T.C. 456, 1960 U.S. Tax Ct. LEXIS 135

CourtUnited States Tax Court

DecidedJune 8, 1960

DocketDocket No. 64826

StatusPublished

Cited by3 cases

This text of 34 T.C. 456 (Friedman v. Commissioner) is published on Counsel Stack Legal Research, covering United States Tax Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Friedman v. Commissioner, 34 T.C. 456, 1960 U.S. Tax Ct. LEXIS 135 (tax 1960).

Pincite

Opinions

OPINION.

Opper, Judge:

Of the three issues presented, two — the propriety of deductions for interest paid and contributions to charity — are disposed of in petitioner’s favor on the authority first, of L. Lee Stanton, 34 T.C. 1, and Fabreeka Products Co., 34 T.C. 290, and second, of Maysteel Products, Inc., 33 T.C. 1021. The third deduction claimed, that for amortization of bond premium, is disallowed on the authority of Maysteel Products, Inc., supra.

Beviewed by the Court.

Decision will be entered under Buie 50.

Fisher, J., concurs in the result. BRUCE, J., dissents.

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