COLLINS v. COMMISSIONER

Docket No. 34543-87.

57 T.C.M. 1010 (1989)

T.C. Memo. 1989-349

Charles J. and Carole B. Collins v. Commissioner.

United States Tax Court.

Filed July 20, 1989.


Attorney(s) appearing for the Case

Charles J. and Carole B. Collins, pro se. Jeffrey Sherman, for the respondent.


Memorandum Findings of Fact and Opinion

SWIFT, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for 1983 in the amount of $10,896.86. The issue for decision is whether respondent properly disallowed various expenses claimed on petitioners' 1983 tax return.

Findings of Fact

Petitioners resided in Boulder, Colorado, at the time their petition was filed in this case.

For most of 1983, petitioners resided...

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