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MIDDLEBROOKS v. COMMISSIONER

Docket No. 695-72.

34 T.C.M. 1187 (1975)

T.C. Memo. 1975-275

Clarence E. and Ruby J. Middlebrooks, Jr. v. Commissioner.

United States Tax Court.

Filed September 2, 1975.

Attorney(s) appearing for the Case

Gordon D. Simonds, 125 S. Court Ave., Orlando, Fla., for the petitioners. Robert J. Shilliday, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

GOFFE, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1968 in the amount of $12,295.90. The sole issue presented for decision is whether petitioners may deduct as an ordinary and necessary business expense under section 162 of the Internal Revenue Code of 1954,1 printing expenses paid for producing...

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