SIKET v. COMMISSIONER

Docket No. 2690-77.

37 T.C.M. 548 (1978)

T.C. Memo. 1978-124

Steve and Ann T. Siket v. Commissioner.

United States Tax Court.

Filed March 29, 1978.


Attorney(s) appearing for the Case

Steve Siket, pro se, 8618 Outlook Dr., Brooklyn, Ohio. Jack E. Prestrud, for the respondent.


Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined a $621 deficiency in petitioners' Federal income tax for 1974. The sole issue is whether petitioners are entitled to a $2,840 deduction for legal expenses.

Findings of Fact

Some of the facts have been stipulated by the parties and are found accordingly.

At the time they filed their petition, Steve Siket and his wife Ann Siket lived in Brooklyn, Ohio. Ann...

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