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BARTON v. COMMISSIONER

Docket No. 3255-67.

28 T.C.M. 261 (1969)

T.C. Memo. 1969-46

Jack J. and Esther L. Barton v. Commissioner.

United States Tax Court.

Filed March 10, 1969.

Attorney(s) appearing for the Case

Aleksandrs V. Laurins, for the respondent.

Memorandum Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioners' income tax for the calendar year 1965 of $1,266.88 and an addition to tax under section 6653(a), I. R. C. 1954, in the amount of $63.34.

The issues for decision are:

(1) Whether petitioners are entitled to claimed deductions of $7,395.19 for business expenses.

(2) Whether petitioners are liable for the 5 percent addition to tax under section 6653(a...

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