ROTH v. COMMISSIONER

Docket No. 2136-80.

43 T.C.M. 45 (1981)

T.C. Memo. 1981-699

Dennis A. Roth and Judith M. Roth v. Commissioner.

United States Tax Court.

Filed December 9, 1981.


Attorney(s) appearing for the Case

Dennis A. Roth, pro se, Moreland Hills, Ohio; David D. Dahl, for the respondent.


Memorandum Findings of Fact and Opinion

NIMS, Judge:

Respondent determined a deficiency of $2,494.90 in petitioners' Federal income tax for the year 1977. The issues for decision are (1) whether petitioners are entitled to a claimed home office expense deduction of $1,116, (2) whether petitioners are entitled to a business bad debt deduction of $750 and (3) whether petitioners have substantiated various claimed interest deductions, entertainment expense...

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