BOROM v. COMMISSIONER

Docket No. 2093-79.

41 T.C.M. 179 (1980)

T.C. Memo. 1980-459

Thomas L. and Ocie Borom v. Commissioner.

United States Tax Court.

Filed October 14, 1980.


Attorney(s) appearing for the Case

Sidney H. Walker, Drawer "W", Ozark, Ala., for the petitioners. Barry Bledsoe, for the respondent.


Memorandum Findings of Fact and Opinion

BRUCE, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for the year 1976 in the amount of $965.56 as set forth in his statutory notice of deficiency dated February 9, 1979. The issues presented for our decision are (1) whether petitioner-husband is entitled to certain claimed business expense deductions for club dues, gifts to administrative employees, and the expense of operating two automobiles...

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