LENNON v. COMMISSIONER

Docket No. 8675-76.

37 T.C.M. 751 (1978)

T.C. Memo. 1978-176

J. Howard and Nancy Lennon v. Commissioner.

United States Tax Court.

Filed May 11, 1978.


Attorney(s) appearing for the Case

Sam G. Winstead, 43rd Floor, First Natl. Bank, Dallas, Tex., for the petitioners. Barry M. Bloom, for the respondent.


Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined deficiencies in petitioners' Federal income tax of $3,126.26, $4,035.23 and $4,218.95 for 1972, 1973 and 1974, respectively. Because of concessions by petitioners, the issues for decision are:

1. Whether petitioners are entitled to deduct certain entertainment expenses incurred at the Dallas Petroleum Club in each of the years in issue; and

2. Whether petitioners are...

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