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ABNEY v. COMMISSIONER

Docket No. 7804-78.

39 T.C.M. 965 (1980)

T.C. Memo. 1980-27

Robert D. Abney and Bonnie L. Abney v. Commissioner.

United States Tax Court.

January 28, 1980.

Attorney(s) appearing for the Case

Lloyd Taylor, 256 Montgomery, San Francisco, Calif., for the petitioners. Joyce Elaine Britt, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioners' income tax for the calendar year 1974 in the amount of $12,501 and an addition to tax under section 6653(a), I.R.C. 1954,1 in the amount of $625. Some of the issues raised by the pleadings have been disposed of by the parties, leaving for our decision only whether petitioners are entitled to a deduction under section 170 in...

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