BELL v. COMMISSIONER

Docket No. 6286-71.

33 T.C.M. 450 (1974)

T.C. Memo. 1974-87

Joseph A. Bell and Ann C. Bell v. Commissioner.

United States Tax Court.

Filed April 9, 1974.


Attorney(s) appearing for the Case

Joseph A. Bell, pro se, 12115 San Vicente Blvd., Los Angeles, Calif. Hector C. Perez, for the respondent.


Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined an $805.83 deficiency in petitioners' 1967 Federal income tax.

The sole issue remaining for decision is whether certain expenses incurred by petitioner-husband during 1967 are deductible business expenses under section 162.1

Findings of Fact

Some of the facts have been stipulated and are found accordingly.

Petitioners...

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