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HARKEN v. COMMISSIONER

Docket No. 31229-83.

50 T.C.M. 994 (1985)

T.C. Memo. 1985-468

James H. and Joanne M. Harken v. Commissioner.

United States Tax Court.

Filed September 9, 1985.

Attorney(s) appearing for the Case

Gary C. Randall, Gonzaza Law School, Spokane, Wash., for petitioners. Wayne R. Appleman, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined the following deficiencies in petitioners' Federal income taxes:

Year               Deficiency
1978 ............. $11,085.24
1979 .............   1,853.00
1980 ..............  5,935.00

After concessions, the issue for decision is whether petitioners are entitled to deductions for the years 1978, 1979, and 1980 under section 170(a)

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