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VOGEL v. COMMISSIONER

Docket No. 18494-80.

47 T.C.M. 1360 (1984)

T.C. Memo. 1984-149

Lewis E. Vogel and Dorothy L. Vogel v. Commissioner.

United States Tax Court.

Filed March 26, 1984.

Attorney(s) appearing for the Case

Robert M. Tyle, for the petitioners. John D. Steele, Jr., Ruth E. Salak and James Bersani (specially recognized), for the respondent.

Memorandum Findings of Fact and Opinion

WHITAKER, Judge:

Respondent determined a deficiency in petitioners' income tax for the year 1978 in the amount of $223.77. The sole issue is the deductibility of the cost of resurveying of boundary lines. Our Findings of Fact and Opinion are combined for convenience.

Some of the facts have been stipulated and they are so found. At the time of filing of the...

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