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DUNCAN v. COMMISSIONER

No. 7073-70 SC.

31 T.C.M. 130 (1972)

T.C. Memo. 1972-35

Robert W. Duncan, Jr., and Betty R. Duncan v. Commissioner.

United States Tax Court.

Filed February 15, 1972.

Attorney(s) appearing for the Case

Robert W. Duncan, Jr., pro se, 2651 Binbrooke Drive, Troy, Mich. Robert F. Brunn, for the respondent.

Memorandum Findings of Fact and Opinion

CALDWELL, Commissioner:

Respondent determined a deficiency in petitioners' income taxes for 1967 in the amount of $163. The sole issue presented for decision is whether petitioner is entitled to a deduction for amounts paid to a private club of which he was a member, as an ordinary and necessary business expense, under section 162(a) and section 274 of the Internal Revenue Code of 1954.

Findings of Fact

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