SCOTT v. COMMISSIONER

Docket No. 1793-70.

31 T.C.M. 439 (1972)

T.C. Memo. 1972-109

Kenneth A. Scott v. Commissioner.

United States Tax Court.

Filed May 10, 1972.


Attorney(s) appearing for the Case

Fred D. Kidder and Scott A. Aiman, for the petitioner. J. Edward Friedland, for the respondent.


Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined deficiencies in petitioner's income tax and petitioner claimed overpayments herein, as follows:

  Year             Deficiency   Overpayment

  1966 ........... $1,118.00     $2,236.00
  1967 ...........  1,181.74      2,363.46

The sole issue involved for both years is the extent to which expenses incurred by petitioner in the operation of an office...

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