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RICKARD v. COMMISSIONER

Docket No. 3900-83.

88 T.C. 188 (1987)

DONALD A. RICKARD AND ESTATE OF EVA C. RICKARD, DECEASED, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 21, 1987.

Attorney(s) appearing for the Case

Richard M. Berley, for the petitioners.

Thomas N. Tomashek, for the respondent.

HAMBLEN, Judge:

Respondent determined deficiencies in petitioners' Federal income tax as follows:

    Year ended Dec. 31—                                   Deficiency

    1978 .................................................. $1,658
    1979 ..................................................  1,745

The primary issues for determination are (1) whether petitioners are entitled to deductions for expenses allocable...

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