BALLARD v. COMMISSIONER

Docket No. 12932-83.

49 T.C.M. 357 (1984)

T.C. Memo. 1984-662

John J. Ballard and Patricia Ballard v. Commissioner.

United States Tax Court.

Filed December 20, 1984.


Attorney(s) appearing for the Case

James E. Wollrab, 77 W. Port Plaza, St. Louis, Mo., for the petitioners. James A. Kutten, for the respondent.


Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined deficiencies in petitioners' Federal income tax for the taxable years 1977, 1978, and 1979 in the amounts of $5,563.33, $3,039.86, and $4,437.70, respectively. After concessions, the only issue remaining for decision is whether the expenses of owning, operating, and maintaining an airplane are deductible by petitioners under section 212.1

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