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MOTTO v. COMMISSIONER

Docket No. 2386-69.

54 T.C. 558 (1970)

GUY R. AND RITA R. MOTTO, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed March 19, 1970.

Attorney(s) appearing for the Case

Guy R. Motto, pro se.

Bernard J. Boyle and Wayne I. Chertow, for the respondent.

STERRETT, Judge:

The Commissioner determined a deficiency of $598.79 in petitioners' Federal income tax for the taxable year 1967. The only issue for decision is whether petitioners can deduct $2,721.97 under section 162 or 212, I.R.C. 1954,1 or whether such amount is a nondeductible personal expense under section 262.

FINDINGS OF FACT

Some of the facts have been stipulated. The stipulation and exhibits attached...

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