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SMITH v. COMMISSIONER

Docket No. 7798-76.

38 T.C.M. 322 (1979)

T.C. Memo. 1979-76

Robert Lee Smith and Rosie Lee Smith v. Commissioner.

United States Tax Court.

Filed March 7, 1979.

Attorney(s) appearing for the Case

Robert Lee Smith and Rosie Lee Smith, pro se. Thomas J. Stalzer, for the respondent.

Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined the following deficiencies in petitioners' income tax:

  Year                    Deficiency

  1973 .................  $1,225.19
  1974 .................   1,622.54

The issues for decision are:

1. Whether petitioners are entitled to various deductions claimed for 1973 with respect to real estate they owned. Specifically,

(a) Whether petitioners...

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