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THOMPSON v. COMMISSIONER

Docket No. 18895-81.

48 T.C.M. 412 (1984)

T.C. Memo. 1984-337

Norman J. Thompson and Gwendolyn Thompson v. Commissioner.

United States Tax Court.

Filed July 2, 1984.

Attorney(s) appearing for the Case

Norman J. Thompson and Gwendolyn Thompson, pro se, Oakland, Calif. Daniel J. Wiles, for the respondent.

Memorandum Opinion

STERRETT, Judge:

By notice of deficiency dated April 15, 1981, respondent determined a deficiency of $9,070.56 in petitioner's Federal income tax for the taxable year 1977. This case is before the Court on respondent's Motion for Summary Judgment filed on January 3, 1984, pursuant to Rule 121, Tax Court Rules of Practice and Procedure.1 The sole issue for decision is whether petitioners may deduct in 1977 certain...

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