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HESS v. COMMISSIONER.

Docket No. 4822-70 SC.

30 T.C.M. 1043 (1971)

T.C. Memo. 1971-242

Rubin Hess and Marilyn Hess v. Commissioner.

United States Tax Court.

Filed September 23, 1971.

Attorney(s) appearing for the Case

Rubin Hess and Marilyn Hess, pro se, 125½ S. Sycamore Ave., Los Angeles, Calif. Allan D. Hill, for the respondent.

Memorandum Findings of Fact and Opinion

JOHNSTON, Commissioner:

Respondent determined a deficiency of $597.89 in petitioners' Federal income tax for the year 1967. The issues for decision are (1) whether petitioners are entitled to certain claimed charitable deductions under the provisions of section 1701 of the Internal Revenue Code of 1954 (2) whether petitioner Marilyn Hess incurred certain expenses in the trade or business...

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