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JENKINS v. COMMISSIONER

Docket No. 10189-81.

44 T.C.M. 510 (1982)

T.C. Memo. 1982-407

Daniel A. and Nancy C. Jenkins v. Commissioner.

United States Tax Court.

Filed July 20, 1982.

Attorney(s) appearing for the Case

Daniel A. Jenkins, pro se, Muscat, Oman. Benjamin A. deLuna, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined a deficiency of $2,110 in petitioners' Federal income tax for the year 1977 and an addition to tax under section 6651(a)(1)1 in the amount of $263.06.

Several issues have been resolved by agreement of the parties. The issues presented for our decision are:

1. Whether costs of $2,862.36 paid by petitioners in 1977 with respect to construction...

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