OLSON v. COMMISSIONER

Docket Nos. 4530-79, 9238-79.

44 T.C.M. 431 (1982)

T.C. Memo. 1982-390

Albert R. Olson and Rosemary V. Olson, Deceased, Albert R. Olson, Surviving Spouse v. Commissioner.

United States Tax Court.

Filed July 13, 1982.


Attorney(s) appearing for the Case

Lionel A. Rodgers, Jr., 22300 Foothill Boulevard, Hayward, Calif., for the petitioners. William E. Bonano, for the respondent.


Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioners' income tax for the calendar years 1971, 1972, 1973, and 1975 in the amounts of $13,530, $14,855, $20,500, and $5,860, respectively. By amendment to answer, respondent claimed an increased deficiency for the year 1973, making the total deficiency claimed for that year $26,480. The issues for decision are: (1) whether petitioners are entitled to deduct...

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