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KENNEDY v. COMMISSIONER

Docket No. 2838-71.

32 T.C.M. 52 (1973)

T.C. Memo. 1973-15

Cleophus L. Kennedy and Wanda L. Kennedy v. Commissioner.

United States Tax Court.

Filed January 23, 1973.

Attorney(s) appearing for the Case

Elijah W. Ratcliff, P.O. Box 862, Livingston, Texas, for the petitioners. Robert H. Jones, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency in petitioners' income tax for 1969 in the amount of $3,043.08, together with an addition to tax under section 6653(a)1 in the amount of $152.15. The issues concern the correctness of numerous deductions taken by petitioners for: (1) miscellaneous "Employee Business Expenses," (2) child care expenses and insurance premiums, and (3)...

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