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FAURA v. COMMISSIONER

Docket No. 10041-77.

73 T.C. 849 (1980)

FERNANDO FAURA AND RITA FAURA, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed February 19, 1980.

Attorney(s) appearing for the Case

Fernando Faura, pro se.

Michael R. Morris, for the respondent.

DAWSON, Judge:

Respondent determined a deficiency of $1,946 in petitioners' Federal income tax for the year 1974. Concessions have been made by the parties. The only issue presented for decision is whether petitioner Fernando Faura, an author, may currently deduct under section 1621 certain expenses paid or incurred while writing two books, or whether such expenses should be capitalized pursuant to section 263.

FINDINGS...

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