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BLACK v. COMMISSIONER

Docket No. 3475-71.

60 T.C. 108 (1973)

LEONARD C. BLACK AND DOLORES M. BLACK, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 24, 1973.

Attorney(s) appearing for the Case

Leonard C. Black, pro se.

Brian J. Seery, for the respondent.

FAY, Judge:

Respondent determined a deficiency in the income tax liability of petitioners for the taxable year 1968 in the amount of $2,853.63. Certain concessions having been made, the issues remaining for decision are: (1) Whether petitioners are entitled to deduct under section 162 or 2121 the commission paid to a real estate broker for the sale of a private residence; (2) whether a Pennsylvania...

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