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FINNEGAN v. COMMISSIONER

Docket No. 6944-95.

74 T.C.M. 1060 (1997)

T.C. Memo. 1997-486

Jack R. and Patricia J. Finnegan v. Commissioner.

United States Tax Court.

Filed October 28, 1997.

Attorney(s) appearing for the Case

Jack R. Finnegan, pro se. Louis B. Jack, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

VASQUEZ, Judge:

Respondent determined a $10,801 deficiency in petitioners' 1991 Federal income tax. The issue for decision is whether petitioners are entitled to deduct various costs incurred in connection with their construction and attempted sale of a house under section 162.1

FINDINGS OF FACT

Oral stipulations were...

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