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HALLSTEIN v. COMMISSIONER

Docket No. 6034-76.

37 T.C.M. 191 (1978)

T.C. Memo. 1978-33

Frank W. Hallstein and Patricia E. Hallstein v. Commissioner.

United States Tax Court.

Filed January 25, 1978.

Attorney(s) appearing for the Case

Frank W. Hallstein, pro se, 1560 Matthews Ave., Manhattan Beach, Calif, John W. Harris, for the respondent.

Memorandum Findings of Fact and Opinion

STERRETT, Judge:

Respondent determined a deficiency in, and addition to under section 6653(a), I.R.C. 1954, petitioners' Federal income tax for the calendar year 1973 in the amount of $2,373 and $119, respectively. The parties have conceded certain issues1 and the sole issue remaining for our decision is whether expenditures in the amount of $3,929 were incurred by petitioner Frank W. Hallstein...

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