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WHEELER v. COMMISSIONER

Docket No. 8932-78.

40 T.C.M. 418 (1980)

T.C. Memo. 1980-188

Ray LaVerne Wheeler v. Commissioner.

United States Tax Court.

Filed May 28, 1980.

Attorney(s) appearing for the Case

Ray LaVerne Wheeler, pro se. Karen Nicholson Sommers, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:1

Respondent determined a deficiency in petitioner's Federal income tax for 1976 in the amount of $1,610.45. Two issues are presented for decision as follows:

1. Whether petitioner is entitled under section 1622 or 212 to a deduction in the amount of $2,175 for expenses incurred in...

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