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KORKOWSKI v. COMMISSIONER

Docket No. 9355-83.

48 T.C.M. 676 (1984)

T.C. Memo. 1984-399

Dale and Rhonda Korkowski v. Commissioner.

United States Tax Court.

Filed July 31, 1984.

Attorney(s) appearing for the Case

Dale Korkowski, pro se, Elk River, Minn. Stuart D. Gibson, for the respondent.

Memorandum Findings of Fact and Opinion

WILBUR, Judge:

Respondent determined a deficiency in petitioners' Federal income tax return for the taxable year 1981 in the amount of $2,965, and an addition to tax under section 6653(a)1 in the amount of $148.

The following issues remain for our decision:

(1) Whether the petitioners are entitled to claim deductions for "Factors Discount on Accounts Receivable-Resold"...

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