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HILL v. COMMISSIONER

Docket No. 6010-76.

38 T.C.M. 481 (1979)

T.C. Memo. 1979-103

Ervin W. Hill and Colleen E. Hill v. Commissioner.

United States Tax Court.

Filed March 22, 1979.

Attorney(s) appearing for the Case

Joel D. Kuntz for the petitioners. Kenneth McWade, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes as follows:

  Year                      Amount

  1972 .................. $1,127.75
  1973 ..................  1,387.96

We have been asked to decide whether certain monthly payments made by petitioners in connection with the use of a liquor license are deductible under either section 1621...

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