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CLEMONS v. COMMISSIONER

Docket No. 138-70 SC.

30 T.C.M. 114 (1971)

T.C. Memo. 1971-26

Philmon A. Clemons and Mary J. Clemons v. Commissioner.

United States Tax Court.

Filed February 3, 1971.

Attorney(s) appearing for the Case

Philmon A. Clemons, pro se, 4927 E. Willetta, Apt. # 4, Phoenix, Ariz. Dennis C. DeBerry, for the respondent.

Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined a deficiency of $802.83 in petitioners' income tax for the taxable year ending December 31, 1968. The sole issue before us concerns the deductibility as ordinary and necessary business expenses under section 162(a)(2)1 of certain amounts expended by one of the petitioners during the year in question.

Findings of Fact

Some of the...

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