MELLA v. COMMISSIONER

Docket No. 5033-84.

52 T.C.M. 1216 (1986)

T.C. Memo. 1986-594

Cecil Mella v. Commissioner.

United States Tax Court.

Filed December 22, 1986.


Attorney(s) appearing for the Case

John J. Quinlisk, for the petitioner. Thomas J. Kane, for the respondent.


Memorandum Findings of Fact and Opinion

SIMPSON, Judge:

The Commissioner determined a deficiency of $1,949.49 in the petitioner's Federal income tax for 1980. To the credit of both parties, they have entered into a stipulation of settled issues which settles the majority of issues raised in the notice of deficiency. The only issue remaining for decision is whether the petitioner is entitled to a deduction for the costs of tennis clothes and tennis shoes...

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