CLAUSMAN v. COMMISSIONER

Docket No. 6456-85.

57 T.C.M. 17 (1989)

T.C. Memo. 1989-147

James A. Clausman v. Commissioner.

United States Tax Court.

Filed April 4, 1989.


Attorney(s) appearing for the Case

Elizabeth Clayton Cox, North Hollywood, Calif., for the petitioner. Thomas Coker, for the respondent.


Memorandum Findings of Fact and Opinion

WRIGHT, Judge:

By notice of deficiency dated December 21, 1984, respondent determined a deficiency of $8,478 in petitioner's Federal income tax for 1981.

The issues for decision are: (1) whether certain business expenses claimed by petitioner were ordinary and necessary expenses under section 162;1 (2) whether petitioner was entitled to a deduction under section 165 for certain...

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