United States Tax Court June 15, 1981, Docket No. 10442-76. (Hossbach v. Commissioner)

RAYMOND A. HOSSBACH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Hossbach v. Commissioner Docket No. 10442-76. United States Tax Court T.C. Memo 1981-291; 1981 Tax Ct. Memo LEXIS 455; 42 T.C.M. (CCH) 80; T.C.M. (RIA) 81291; June 15, 1981. *455 Held, petitioner has not established that he is entitled to deductions for amounts paid to certain individuals under secs.