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WALSH v. COMMISSIONER

Docket No. 20150-84.

55 T.C.M. 994 (1988)

T.C. Memo. 1988-242

William J. & Lois M. Walsh v. Commissioner.

United States Tax Court.

Filed May 31, 1988.

Attorney(s) appearing for the Case

William J. Walsh, pro se. Jennifer H. Decker, for the respondent.

Memorandum Findings of Fact and Opinion

HAMBLEN, Judge:

Respondent determined deficiencies of $1,560.33 and $5,597.17 for taxable years ending December 31, 1980 and December 31, 1981, respectively.

After concessions,1 the issues for determination are: (1) whether petitioners may deduct pre-opening expenditures incurred during taxable year 1981 with respect to a restaurant; and...

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