PAOLI v. COMMISSIONER

Docket No. 4452-69.

30 T.C.M. 662 (1971)

T.C. Memo. 1971-154

Theodore H. Paoli and Enid E. Paoli v. Commissioner.

United States Tax Court.

Filed June 28, 1971.


Attorney(s) appearing for the Case

Gino P. Cecchi, 595 Golden Gate Ave., San Francisco, Calif., for the petitioners. Joel A. Sharon, for the respondent.


Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioners' income taxes for the calendar years 1964, 1965, and 1966 in the amounts of $1,944.11, $2,283.61 and $1,904.04, respectively.

The questions for our determination are:

(1) Are petitioners entitled to deduct dues and other expenses incurred at the Olympic Club as promotional expenses and therefore as ordinary and necessary business expenses...

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