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KINLEY v. COMMISSIONER

Docket No. 3793-67.

51 T.C. 1000 (1969)

DANIEL D. KINLEY AND MARGERY R. KINLEY, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed March 19, 1969.

Attorney(s) appearing for the Case

George T. Finnegan, for the petitioners.

A. W. Dickinson, for the respondent.

IRWIN, Judge:

The respondent determined deficiencies in petitioners' income taxes for the taxable years 1962, 1963, 1964, and 1965 in the amounts of $2,799.15, $3,893.87, $1,766.43, and $3,280.65, respectively. Since respondent has conceded the claimed deduction in 1965 representing the cost of Christmas trees removed during that year, the sole issue remaining for our decision is whether or not petitioners' costs for the shearing of Christmas trees during the...

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