KELLNER v. COMMISSIONER

Docket Nos. 5830-76, 5832-76.

38 T.C.M. 534 (1979)

T.C. Memo. 1979-116

Helen Kellner v. Commissioner.

United States Tax Court.

Filed March 29, 1979.


Attorney(s) appearing for the Case

Helen Kellner, pro se, 30 W. 90th St., New York, N.Y. Harvey S. Sander, for the respondent.


Memorandum Findings of Fact and Opinion

WILBUR, Judge:

Respondent has determined deficiencies in petitioner's Federal income tax as follows:

  Year                    Deficiency

  1972 .................  $1,631.78
  1973 .................   1,208.41
  1974 .................   1,453.86

Due to concessions by the parties, the issues remaining for our decision are:

1. Whether respondent improperly disallowed certain business...

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