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Todd v. Commissioner

422 F.2d 1332
Court of Appeals for the Second Circuit·Decided April 2, 1970·No. No. 624, Docket 34158·Published

Opinion

PER CURIAM:

The decisions of the Tax Court denying petitions for redeterminations of deficiencies based on the disallowance of deductions claimed for interest payments to alleged loan accounts established by gifts to members of the taxpayers' family are affirmed on the opinion of Judge Mulroney, reported at 51 T.C. 987 (1969).

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Todd v. Commissioner, 422 F.2d 1332 (2d Cir. 1970).

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Related

Todd v. Commissioner
51 T.C. 987 (U.S. Tax Court, 1969)