TEICHER v. COMMISSIONER

Docket Nos. 4707-70, 4711-70.

31 T.C.M. 167 (1972)

T.C. Memo. 1972-41

Israel and Luz S. Teicher v. Commissioner.

United States Tax Court.

Filed February 22, 1972.


Attorney(s) appearing for the Case

Israel Teicher, pro se, 538 Garnsey Road, Fairport, N.Y. George W. Connelly, Jr., and Alfred C. Bishop, Jr., for the respondent.


Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined the following deficiencies in petitioners' income tax:

  Docket    Taxable
    No.      year             Deficiency

  4707-70    1968 ............ $1,489.58
  4711-70    1967 ............  1,558.59

The sole issue for decision is the amount of expenses deductible under section 162(a) (2)1 incurred by Israel Teicher while...

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