DANIELS v. COMMISSIONER

Docket No. 1569-75.

35 T.C.M. 784 (1976)

T.C. Memo. 1976-177

Frank L. Daniels, and Wanda L. Daniels v. Commissioner.

United States Tax Court.

Filed June 7, 1976.


Attorney(s) appearing for the Case

Frank L. Daniels, pro se. James F. Hanley, Jr., for the respondent.


Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined a $72.84 deficiency in petitioners' 1973 income taxes. The sole issue is whether $325 paid to purchase certain household furnishings and miscellaneous items, for home use, was deductible.

Findings of Fact

Some facts were stipulated and are found accordingly.

Petitioners, husband and wife, lived in Chicago, Illinois, when they filed their 1973 income tax...

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