CLAY v. COMMISSIONER

Docket No. 8322-71.

34 T.C.M. 700 (1975)

T.C. Memo. 1975-151

William H. Clay and Frances v. Clay v. Commissioner.

United States Tax Court.

Filed May 19, 1975.


Attorney(s) appearing for the Case

William H. Clay, pro se, 459 Swing Land, Louisville, Ky. Frederick W. Krieg, for the respondent.


Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined the following deficiencies:

  Year         Deficiency

  1968 ....... $  758.22
  1969 .......  1,598.95

The issues for decision are (1) whether petitioners are entitled to the claimed deductions for the alleged business use of two automobiles in 1969, and (2) whether they are entitled to the claimed entertainment expense deductions in 1968 and 1969.

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