McNAMARA v. COMMISSIONER

Docket Nos. 2576-70, 8018-70.

32 T.C.M. 11 (1973)

T.C. Memo. 1973-3

Justin A. and Barbara McNamara v. Commissioner.

United States Tax Court.

Filed January 4, 1973.


Attorney(s) appearing for the Case

Sheldon S. Baker, 640 W. Sixth St., Los Angeles, Calif., for the petitioners. Allan Hill, for the respondent.


Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioners' income taxes for the taxable years 1965, 1966, 1967, and 1968 in the following amounts:

  Year            Deficiency

  1965 .......... $2,007.29
  1966 ..........    306.62
  1967 ..........  1,647.22
  1968 ..........  2,923.60

The issues for our decision are:

1. Whether petitioners are entitled to deductions for...

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