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McFARLAND v. COMMISSIONER

Docket No. 28246-90.

64 T.C.M. 374 (1992)

T.C. Memo. 1992-440.

Robert H. McFarland and Georgia W. McFarland v. Commissioner.

United States Tax Court.

Filed August 4, 1992.

Attorney(s) appearing for the Case

Robert H. McFarland, pro se. Frank M. Schuler, for the respondent.

Memorandum Opinion

COUVILLION, Special Trial Judge.

This case was heard pursuant to section 7443A(b) (3)1 and Rules 180, 181, and 182.

Respondent determined deficiencies in petitioners' Federal income taxes of $1,305 and $1,361, respectively, for 1987 and 1988. The issues for decision are: (1) Whether petitioners are precluded, under section 265(a) (1), from deducting a portion of the expenses incurred by Robert H. McFarland...

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