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EGNAL v. COMMISSIONER

Docket No. 3690-75.

35 T.C.M. 1451 (1976)

T.C. Memo. 1976-321

Claudia Ann Elferdink and John David Egnal v. Commissioner.

United States Tax Court.

Filed October 19, 1976.

Attorney(s) appearing for the Case

Claudia Ann Elferdink and John David Egnal, pro se, 3510 Baring St., Philadelphia, Pa. Lowell F. Raeder, for the respondent.

Memorandum Opinion

TANNENWALD, Judge:

Respondent determined a deficiency of $6,289.30 in petitioners' income tax for 1973. In a prior proceeding (John David Egnal, 65 T.C. 255 (1975)), the main issue which formed the basis for the deficiency, i.e., a "war protest" deduction, was decided in favor of respondent. The sole remaining issue is the disallowance by respondent of petitioners' deduction of $250 which they characterized...

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