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SIEBER v. COMMISSIONER

Docket No. 3517-77.

38 T.C.M. 48 (1979)

T.C. Memo. 1979-15

Robert J. Sieber and Margaret C. Sieber v. Commissioner.

United States Tax Court.

Filed January 9, 1979.

Attorney(s) appearing for the Case

Robert C. Martin, 999 Second Nat. Bldg., Cincinnati, Ohio, for the petitioners. Juandell D. Glass, for the respondent.

Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined a deficiency of $3,995.05 in petitioners' income tax for 1973. The questions for decision are (1) whether costs incurred by petitioner in playing polo were ordinary and necessary business expenses and (2) if so, whether a deduction for such expenses is, nevertheless, barred by section 274.1

Findings of Fact

Some of the facts are...

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