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SEXTON v. COMMISSIONER

Docket No. 10818-77.

38 T.C.M. 340 (1979)

T.C. Memo. 1979-81

Gary E. Sexton and Linda K. Sexton v. Commissioner.

United States Tax Court.

Filed March 12, 1979.

Attorney(s) appearing for the Case

Leon K. Oxley, 400 First Huntington Bldg., Huntington, W. Va., for the petitioners. Joel V. Williamson, for the respondent.

Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined a deficiency of $156.45 in petitioners' 1974 Federal income tax. The sole issue is the substantiation of an interest deduction taken by petitioners in 1974 under section 163(a).1

Findings of Fact

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

Gary E. and Linda K. Sexton, husband and wife, resided in Flatwoods...

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