LEVY v. COMMISSIONER

Docket Nos. 13637-79, 13638-79.

48 T.C.M. 293 (1984)

T.C. Memo. 1984-306

William B. Levy v. Commissioner. Delsteel, Inc. v. Commissioner.

United States Tax Court.

Filed June 18, 1984.


Attorney(s) appearing for the Case

Robert E. Schlusser, 1102 West St., Wilmington, Del. for the petitioners. Evelyn E. Small, for the respondent.


Memorandum Findings of Fact and Opinion

SIMPSON, Judge:

The Commissioner determined a deficiency of $5,747 in the Federal income tax of the petitioner, William B. Levy, for 1976. He also determined a deficiency of $5,6151 in the Federal income tax of the petitioner, Delsteel, Inc., for the same year. The issues for decision are: (1) Whether the corporate petitioner is entitled to deduct expenses attributable to the personal use...

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