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BANE v. COMMISSIONER

Docket No. 1616-67.

30 T.C.M. 125 (1971)

T.C. Memo. 1971-31

Charles A. and Eileen B. Bane v. Commissioner.

United States Tax Court.

Filed February 11, 1971.

Attorney(s) appearing for the Case

Charles A. Bane, pro se, Rt. 2, Waynesboro, Va. Lewis M. Porter, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

SIMPSON, Judge:

The respondent determined deficiencies in the income tax of the petitioners of $980.63 for 1962 and $10,958.93 for 1963 and an addition to tax for negligence under section 6653(a) of the Internal Revenue Code of 19541 of $547.95 for 1963. The issues for decision are: (1) Whether amounts claimed by the petitioners in 1963 as unreimbursed entertainment, gift, and promotional...

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