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LEWIS v. COMMISSIONER

Docket No. 3302-76.

47 T.C.M. 605 (1983)

T.C. Memo. 1983-741

Steven Lewis v. Commissioner.

United States Tax Court.

Filed December 12, 1983.

Attorney(s) appearing for the Case

Alex E. Weinberg and Neil E. Ellenoff, 59 East 54th St., New York, N.Y., for the petitioner. Richard S. Kestenbaum and Adeline P. Malone, for the respondent.

Memorandum Findings of Fact and Opinion

CHABOT, Judge:

Respondent determined a deficiency in Federal individual income tax and an addition to tax under section 6653(a)1 (negligence, etc.) against petitioner for 1971 in the amounts of $28,496 and $1,425, respectively. After concessions, the issues for decision are as follows:

(1) Whether, and to what extent, petitioner is entitled to deductions for commissions, entertainment...

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