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KNIGHT v. COMMISSIONER

Docket No. 13554-87.

55 T.C.M. 733 (1988)

T.C. Memo. 1988-186

Theron H. Knight and Joanne L. Knight v. Commissioner.

United States Tax Court.

Filed May 2, 1988.

Attorney(s) appearing for the Case

H. Christopher Keown, P.O. Box 1108, Canton, Ga., for the petitioners. John W. Sheffield III, for the respondent.

Memorandum Findings of Fact and Opinion

WILLIAMS, Judge:

The Commissioner determined deficiencies in petitioners' Federal income tax as follows:

  Year                        Deficiency

  1982 ...................... $2,653.00
  1983 ......................  1,441.00
  1984 ......................    629.00

After concessions we must decide whether petitioners may deduct, pursuant to section 162(a)(2)

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