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BROOME v. COMMISSIONER

Docket Nos. 20716-82, 21182-82, 1113-83.

50 T.C.M. 291 (1985)

T.C. Memo. 1985-321

William Hugh Broome and Robin Dale Broome, et al. v. Commissioner.

United States Tax Court.

Filed July 1, 1985.

Attorney(s) appearing for the Case

William H. Boling, Jr., P. O. Box 29, Rome, Ga., for the petitioners. Frank E. McDaniel, for the respondent.

Memorandum Findings of Fact and Opinion

CLAPP, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for calendar tax years 1979 and 1980 as follows:

                              Deficiency
    Petitioner              1979        1980

    Broome ............. $1,759.00    $1,587.00
    Garrett ............  1,282.00     1,453.00
    Pope ...............  1,300.00     1,372.00

At issue is the deductibility...

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