BAKER v. COMMISSIONER

Docket Nos. 920-79, 6268-79.

40 T.C.M. 1174 (1980)

T.C. Memo. 1980-367

John M. Baker v. Commissioner. John M. and Linda L. Baker v. Commissioner.

United States Tax Court.

Filed September 10, 1980.


Attorney(s) appearing for the Case

John M. Baker, pro se. Andrew R. Ceccherini, for the respondent.


Memorandum Findings of Fact and Opinion

WILES, Judge:

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

Name                   Dkt. No.    Year     Amount

John M. Baker ......    920-79     1976    $313.00
John M. and
Linda L. Baker .....   6268-79     1977    $532.00

After a concession by respondent, the sole issue for decision is whether petitioners are entitled to deductions under section...

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