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THOMSEN v. COMMISSIONER

Docket No. 17261-79.

42 T.C.M. 1773 (1981)

T.C. Memo. 1981-685

Leon and Purnima G. Thomsen v. Commissioner.

United States Tax Court.

Filed November 25, 1981.

Attorney(s) appearing for the Case

Leon Thomsen, pro se, Vestal, N.Y. Joan B. Renegar, for the respondent.

Memorandum Opinion

WILBUR, Judge:

Respondent determined a deficiency of $250 in petitioners' Federal income tax for the 1976 taxable year and an excise tax deficiency of $99. The case was submitted to the Court fully stipulated. The stipulation of facts and attached exhibits are incorporated herein by reference. The issues for decision are: (1) whether petitioners are entitled to a deduction of $900 under section...

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