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COURSEY v. COMMISSIONER

Docket No. 6857-70.

33 T.C.M. 205 (1974)

T.C. Memo. 1974-43

James S. Coursey, Jr. and Jane L. Coursey v. Commissioner.

United States Tax Court.

Filed February 20, 1974.

Attorney(s) appearing for the Case

James S. Coursey, Jr., pro se, 2828 Rockhauer Ave., Louisville, Ky. Christopher Rhodes, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:1

Respondent determined deficiencies in petitioners' Federal income tax for the taxable years 1966 and 1967 in the amounts of $1,147.05 and $1,267.36, respectively.

The issue presented for our decision is whether respondent has properly disallowed a certain portion of the amounts claimed as deductions by petitioners under...

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