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DIBS v. COMMISSIONER

Docket No. 3519-68.

29 T.C.M. 897 (1970)

T.C. Memo. 1970-204

Albert N. Dibs and Rose Dibs v. Commissioner.

United States Tax Court.

Filed July 21, 1970.

Attorney(s) appearing for the Case

Donald F. Van Cook, 2356 Tiemann Ave., Bronx, N. Y., for the petitioners. A. Mills McCawley, for the respondent.

Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent has determined a deficiency of $1,197.20 in petitioners' Federal income tax for the calendar year 1964.

The issues that we must decide are: (1) whether petitioners have satisfied the substantiation requirements of section 274(d)1 in claiming deductions for certain entertainment and gift expenses as ordinary and necessary business expenses; and (2) whether...

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