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HATCH v. COMMISSIONER

Docket No. 123-75.

35 T.C.M. 1737 (1976)

T.C. Memo. 1976-384

Billy F. Hatch and Virginia D. Hatch v. Commissioner.

United States Tax Court.

Filed December 16, 1976.

Attorney(s) appearing for the Case

Virginia D. Hatch, pro se, 4602 Chestnut Road, Temple, Tex. J. Michael Brown, for the respondent.

Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent has determined a deficiency of $110.95 in petitioners' 1972 income tax. Concessions having been made, the issues we must decide are whether petitioners are entitled to business deductions under section 162(a)1 for the cost of military dress uniforms, officers' club dues, and certain entertainment expenses.

Findings of Fact

Some of the facts...

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