JACKSON v. COMMISSIONER

Docket No. 3957-72.

34 T.C.M. 1315 (1975)

T.C. Memo. 1975-301

Raymond Warren Jackson and Georgia Cavanah Jackson v. Commissioner.

United States Tax Court.

Filed September 30, 1975.


Attorney(s) appearing for the Case

Raymond W. Jackson, pro se, 3031 W. Wilshire, Oklahoma City, Okla. Thomas J. Miller, for the respondent.


Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined a deficiency in petitioners' joint Federal income tax for the taxable year 1968 in the amount of $1,059.83. Petitioners have conceded some of the adjustments made by the Commissioner in his statutory notice of deficiency. The following issues are presented for decision:

(1) Whether petitioners are entitled to a claimed business expense deduction under section 162(a...

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