MORETTI v. COMMISSIONER

Docket No. 19675-80.

44 T.C.M. 1200 (1982)

T.C. Memo. 1982-552

Gene Moretti and Lorraine Moretti v. Commissioner.

United States Tax Court.

Filed September 23, 1982.


Attorney(s) appearing for the Case

Gene Moretti, pro se. Barbara A. Matthews, for the respondent.


Memorandum Findings of Fact and Opinion

NIMS, Judge:

Respondent determined a deficiency in petitioners' Federal income tax of $1,239 and an addition to tax under section 6651(a)1 of $61.99 for the taxable year 1977. Due to concessions,2 the issues for decision are (1) whether petitioners have substantiated various claimed business expenses, (2) whether petitioners are entitled to any deduction attributable...

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