FELDMAN v. COMMISSIONER

Docket No. 17678-79.

86 T.C. 458 (1986)

ARNOLD H. FELDMAN AND CAROLE L. FELDMAN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed March 25, 1986.


Attorney(s) appearing for the Case

Arnold H. Feldman and Carole L. Feldman, pro se.

Howard P. Newman, for the respondent.


CHABOT, Judge:

Respondent determined a deficiency in Federal individual income taxes against petitioners for 1975 in the amount of $674.1

The issues for decision2 are as follows:

(1) Whether petitioners' expenses for their son's bar mitzvah reception are deductible under section 162, and

(2) If so, whether section 274 operates to disallow...

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