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MILLER v. COMMISSIONER

Docket No. 7882-73.

65 T.C. 612 (1975)

WILLIS H. MILLER AND EVA M. MILLER, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 22, 1975.

Attorney(s) appearing for the Case

Frederick H. Torp, Edward L. Epstein, and Jon W. Nickel, for the petitioners.

Jan R. Pierce, for the respondent.

OPINION

SIMPSON, Judge:

The Commissioner determined deficiencies in the petitioners' Federal income tax of $29,055.06 for 1970 and $5,465.67 for 1971. Due to concessions, the sole issue to be decided is whether the petitioners are entitled to deduct, as ordinary and necessary business expenses, the payments made to an agricultural marketing cooperative with respect to the services performed by such cooperative for its members.

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