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LOUW v. COMMISSIONER

Docket No. 5164-69.

30 T.C.M. 1421 (1971)

T.C. Memo. 1971-326

Johan A. Louw and Aleida G. Louw v. Commissioner.

United States Tax Court.

Filed December 27, 1971.

Attorney(s) appearing for the Case

Johan A. Louw, pro se, 1 Court St., Boston, Mass. Norman H. McNeil and Alan R. Herson, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for 1966 in the amount of $573.50. The sole issue is whether certain expenses were incurred by petitioner Johan A. Louw during 1966 in the trade or business of being an inventor and are thus deductible under section 174.1

Findings of Fact

Johan A. Louw (hereinafter referred to as...

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