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RUTZ v. COMMISSIONER

Docket No. 3177-74.

66 T.C. 879 (1976)

FRANK PAUL RUTZ, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed August 18, 1976.

Attorney(s) appearing for the Case

G. Eric Lonnquist and Leo S. Meysing, for the petitioner.

Gary R. DeFrang, for the respondent.

FORRESTER, Judge:

Respondent has determined deficiencies in petitioner's Federal income tax for the taxable years 1971 and 1972 in the amounts of $1,682.65 and $2,136.54, respectively. The sole issue presented for our decision is whether certain claimed deductions for gifts, entertainment, meals, boat operations, and depreciation should be disallowed under the provisions of section 274.1

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