KEMPKER v. COMMISSIONER

Docket No. 26030-81.

49 T.C.M. 942 (1985)

T.C. Memo. 1985-110

Herbert and Patricia Kempker v. Commissioner.

United States Tax Court.

Filed March 13, 1985.


Attorney(s) appearing for the Case

Michael C. Cohen, for the respondent.


Memorandum Opinion

FAY, Judge:

This case is before the Court on respondent's motion for entry of decision filed on January 8, 1985. A hearing on respondent's motion was held on January 8, 1985, at the trial session in Los Angeles, California.

Respondent determined a deficiency of $37,210 in petitioners' Federal income tax for 1976. The only issue is whether petitioners are entitled to a deduction...

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