THOMPSON v. COMMISSIONER

Docket No. 8167-77.

39 T.C.M. 728 (1979)

T.C. Memo. 1979-505

Clyde A. Thompson and Marjorie Thompson v. Commissioner.

United States Tax Court.

Filed December 17, 1979.


Attorney(s) appearing for the Case

Ray A. Dunn and Charles J. Wilson, 1212 Main St., Houston, Tex., for the petitioners. David W. Johnson, for the respondent.


Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioners' Federal income tax for the taxable years 1972, 1973, 1974 and 1975 in the amounts of $1,538.11, $381.73, $7,356.07 and $5,532.58, respectively. Petitioners have conceded certain issues raised by the pleadings, leaving for decision only whether the amounts paid by petitioners in 1972, 1973, 1974 and 1975 relating to hunting leases are ordinary and necessary...

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