NEMISH v. COMMISSIONER

Docket No. 2908-68.

29 T.C.M. 1249 (1970)

T.C. Memo. 1970-276

Charles A. Nemish and Evelyn W. Nemish v. Commissioner.

United States Tax Court.

Filed September 29, 1970.


Attorney(s) appearing for the Case

Charles A. Nemish, pro se, 401 Moseley Rd., Hillsborough, Calif. Richard D. Worsley and Lawrence G. Becker, for the respondent.


Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined deficiencies in petitioners' income tax for 1964 in the amount of $504 and for 1965 in the amount of $417. The issue for decision is whether Charles A. Nemish incurred certain expenses in connection with a trade or business of being an author so that they may be deducted under section 162(a).1

Findings of Fact

Charles A. Nemish...

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