HAWKINS v. COMMISSIONER

Docket No. 84923.

20 T.C.M. 1772 (1961)

T.C. Memo. 1961-339

Walter F. Hawkins and Grace Hawkins v. Commissioner.

United States Tax Court.

Filed December 22, 1961.


Attorney(s) appearing for the Case

Grace Hawkins, pro se, 30030 Plymouth Pl., Livonia, Mich. Ralph W. Eisnaugle, Jr., Esq., for the respondent.


Memorandum Opinion

WITHEY, Judge:

The respondent has determined a deficiency in the income tax of petitioners for the taxable year 1958 in the amount of $148.83.

The sole issue is whether the petitioners, during the year at issue, operated a farm at 30030 Plymouth Road, Livonia, Michigan, and are therefore entitled to deduct from farming income the amount of $1,407.62, which consists of real estate tax of $1,370.54 and interest paid in the amount...

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