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LARDY v. COMMISSIONER

Docket Nos. 9692-78, 5268-79.

41 T.C.M. 217 (1980)

T.C. Memo. 1980-468

Andre R. Lardy and Joan P. Lardy v. Commissioner.

United States Tax Court.

Filed October 21, 1980.

Attorney(s) appearing for the Case

W. Keith Woodmansee, Corvallis, Ore., for the petitioners. Henry E. O'Neill, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioners' income tax in the amounts of $1,471, $1,780, $1,452, and $742 for the calendar years 1973, 1974, 1975, and 1976, respectively. The issues for decision are (1) whether amounts paid by petitioners during the years 1973 through 1976 in connection with the construction of a sailboat are deductible as business expenses...

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