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LUETZOW v. COMMISSIONER

Docket No. 2247-71.

32 T.C.M. 272 (1973)

T.C. Memo. 1973-63

Albert E. Luetzow and Barbara J. Luetzow v. Commissioner.

United States Tax Court.

Filed March 20, 1973.

Attorney(s) appearing for the Case

Albert E. Luetzow, pro se, 9401 W. Meadow Park Dr., Hales Corners, Wisc. Carleton E. Knechtel, for the respondent.

Memorandum Findings of Fact and Opinion

SIMPSON, Judge:

The respondent determined deficiencies of $2,185.71 for 1968 and $1,448.97 for 1969 in the Federal income taxes of Albert E. Luetzow and Barbara J. Luetzow. The issues for decision involve whether certain expenditures are deductible under sections 162(a) and 274 of the Internal Revenue Code of 1954.1

Findings of Fact

Some of the facts were stipulated, and...

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