TANNER v. COMMISSIONER OF INTERNAL REVENUE, 45 T.C. 145 (1965) DOUGLAS H. TANNER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE,RESPONDENT Docket No. 2159-64.United States Tax Court. Filed November 4, 1965. Held, that the petitioner is not entitled to deduct, in computing his adjusted gross income for the taxable year 1962 under section 62(1) of the Internal […]
