Case: Sadie S. Friedman, Petitioner, v. Commissioner of Internal Revenue, Respondent
Abbreviation: Friedman v. Commissioner
Decision Date: 1960-06-08
Docket Number: Docket No. 64826
Citation: 34 T.C. 456
Volume: 34
Reporter: Reports of the Tax Court of the United States
Court: United States Tax Court
Jurisdiction: United States
Parties: Sadie S. Friedman, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: Fisher, J., concurs in the result.
Pages: 456–464

Head Matter:
Sadie S. Friedman, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Docket No. 64826.
Filed June 8, 1960.
John P. Allison, Esq., Stanley W. Herzfeld, Esq., and Burton L. Williams, Esq., for the petitioner.
John M. Douhas, Esq., and Raymond T. Mahon, Esq., for the respondent.

Opinion:
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.