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BRECKER v. COMMISSIONER

Docket No. 7614-70 SC.

31 T.C.M. 257 (1972)

T.C. Memo. 1972-61

Manfred Brecker and Anne Brecker v. Commissioner.

United States Tax Court.

Filed March 6, 1972.

Attorney(s) appearing for the Case

Manfred Brecker, pro se, 130 Lakeville Road, Lake Success, N.Y. Steven B. Nagler, for the respondent.

Memorandum Findings of Fact and Opinion

INGOLIA, Commissioner:

Respondent determined a deficiency in petitioners' Federal income tax for 1967 in the amount of $1,170. Concessions having been made, the only issue remaining is whether certain expenditures made by the petitioners are deductible business expenses under section 1621 or are nondeductible personal expenses under section 262.

Findings of Fact

The petitioners...

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