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WOODWARD v. COMMISSIONER

Docket No. 2616-70.

29 T.C.M. 1691 (1970)

T.C. Memo. 1970-349

L. Barry Woodward and Alta M. Woodward v. Commissioner.

United States Tax Court.

Filed December 24, 1970.

Attorney(s) appearing for the Case

Robert E. Oliphant, University of Minnesota, Law School, Minneapolis, Minn., for the petitioners. Tom G. Parrott, for the respondent.

Memorandum Opinion

DAWSON, Judge:

Respondent determined a deficiency of $128.01 in petitioners' Federal income tax for the year 1968.

Petitioner has conceded a minor adjustment made by respondent. The only issue presented for decision is whether the petitioner L. Barry Woodward is entitled to deduct under section 162(a), Internal Revenue Code of 1954, and section 1.162-5, Income Tax Regs., as amended in T. D. 6918, 1967-1 C. B. 36,...

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