HOUCHINS v. COMMISSIONER

Docket No. 8890-79.

79 T.C. 570 (1982)

MARION O. HOUCHINS AND JUNE A. HOUCHINS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 29, 1982.


Attorney(s) appearing for the Case

E. David Kemp and Jack R. Leonard, for the petitioners.

Roger D. Osburn, for the respondent.


WILES, Judge:

Respondent determined the following deficiencies in petitioner's Federal income taxes:

            Year                          Deficiency

            1975 .......................    $8,431
            1976 .......................     6,498
            1977 .......................     5,079

The issue for decision is whether petitioners are entitled to miscellaneous deductions claimed in connection with...

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