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HAYS v. COMMISSIONER

Docket No. 5497-69-SC.

30 T.C.M. 37 (1971)

T.C. Memo. 1971-5

Robert J. Hays and Janet M. Hays v. Commissioner.

United States Tax Court.

Filed January 11, 1971.

Attorney(s) appearing for the Case

Robert J. Hays, pro se, White Trucks, 708 East 25th St., Baltimore, Md. W. John Howard, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

GUSSIS, Commissioner:

Respondent determined a deficiency in the petitioners' Federal income tax for 1967 in the amount of $453.39. The issue is whether petitioners are entitled to the deduction of certain entertainment expenses as ordinary and necessary business expenses within the meaning of section 162 of the Internal Revenue Code of 1954.1

Findings of Fact

Some of the...

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