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HUBER v. COMMISSIONER

Docket No. 5067-68.

29 T.C.M. 958 (1970)

T.C. Memo. 1970-219

Gale Carlisle Huber and Mary Lou Huber v. Commissioner.

United States Tax Court.

Filed July 29, 1970.

Attorney(s) appearing for the Case

R. K. Wilson, for the petitioners. Rodney G. Haworth, for the respondent.

Memorandum Findings of Fact and Opinion

STERRETT, Judge:

The respondent determined a deficiency of $563.49 in the petitioners' Federal income tax for the taxable year 1966. The sole issue for decision is whether fees paid by petitioner, Gale Carlisle Huber, to Frederick Chusid & Company for assistance in seeking new employment are deductible as ordinary and necessary business expenses under section 162, Internal Revenue Code of 1954.

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