PICKERING v. COMMISSIONER

Docket No. 9746-77.

38 T.C.M. 964 (1979)

T.C. Memo. 1979-243

Norman R. and Caroline W. Pickering v. Commissioner.

United States Tax Court.

Filed June 25, 1979.


Attorney(s) appearing for the Case

Quentin Housholder and Alan C. Housholder, 420 Stahlman Bldg., Nashville, Tenn., for the petitioners. Shuford A. Tucker, Jr., for the respondent.


Memorandum Findings of Fact and Opinion

BRUCE, Judge:

Respondent determined deficiencies in petitioners' Federal income tax for the years 1972 and 1973 in the amounts of $4,501.61 and $6,484.14, respectively, as set forth in his statutory notice of deficiency dated June 22, 1977.

Petitioners do not question respondent's determination with respect to certain medical expense and taxes paid deductions. Remaining issues for our decision here are (1)...

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