MARKS v. COMMISSIONER

Docket No. 12182-81.

46 T.C.M. 1408 (1983)

T.C. Memo. 1983-574

Charles Marks and Joyce Marks v. Commissioner.

United States Tax Court.

Filed September 19, 1983.


Attorney(s) appearing for the Case

Charles Marks, pro se, New Orleans, La. Janice C. Taylor, for the respondent.


Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency in the amount of $19,726.02 in petitioners' Federal income tax for 1976, as well as an addition to tax in the amount of $986.30 under section 6653(a)1 and an excise tax in the amount of $189.09 under section 4973. After concessions by the parties, the only question remaining for decision is whether petitioners are entitled to a deduction...

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