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BUTCHKO v. C. I. R.

No. 78-3113.

638 F.2d 1214 (1981)

Alvin and Alice B. BUTCHKO, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided February 5, 1981.

Attorney(s) appearing for the Case

Richard H. Foster, San Francisco, Cal., for petitioners-appellants.

Michael L. Paup, Washington, D. C., on brief; Robert S. Pomerance, Washington, D. C., for respondent-appellee.

Before DUNIWAY and GOODWIN, Circuit Judges, and KASHIWA, United States Court of Claims Judge.

KASHIWA, Judge:

Alvin Butchko,1 the taxpayer, appeals from a judgment of the Tax Court2 denying him a deduction of $358 claimed as an employee business expense. We affirm the decision of the Tax Court.

The facts have been stipulated by the parties. Taxpayer is a racetrack teller and, during the 1974 racing season, was employed by the California Jockey Club...

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