$$ Lo$2.$ In Lohrke, the petitioner paid a debt on behalf of another taxpayer. Did the court allow the deduction? Why or why not?

$3.$ In Lohrke, the court mentioned Welch and stated that payment of a debt on behalf of another was not deductible. What was the difference between Welch and Lohrke?

$4.$ In Lohrke, the court mentioned du Pont and stated that payment of a debt on behalf of another was not deductible. What was the difference between du Pont and Lohrke?rke v Comm'r, $48$ TC $679,5279-65(1967)$