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GILLESPIE v. COMMISSIONER

Docket No. 1763-74.

35 T.C.M. 1181 (1976)

T.C. Memo. 1976-269

Merle R. Gillespie and Marvine Gillespie v. Commissioner.

United States Tax Court.

Filed August 23, 1976.

Attorney(s) appearing for the Case

Merle R. Gillespie, pro se, P.O. Box #392, St. Johns, Ariz. Douglas K. Cook, for the respondent.

Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined a $4,159.01 deficiency in petitioners' 1970 income tax and additions thereto under sections 6651(a)(1) and 6653(a)1 of $415.90 and $207.95, respectively. The issues are: (1) Whether Merle R. Gillespie (hereinafter petitioner) is entitled to certain itemized deductions and deductions for business expenses and depreciation and (2) whether respondent erred...

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