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PATCHETT v. COMMISSIONER

Docket No. 7344-75.

35 T.C.M. 1305 (1976)

T.C. Memo. 1976-292

Donald Bruce Patchett v. Commissioner.

United States Tax Court.

Filed September 14, 1976.

Attorney(s) appearing for the Case

Donald Bruce Patchett, pro se, 2366 Cherrystone Dr., San Jose, Calif. Rebecca T. Hill, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency of $1,172.10 in petitioner's Federal income tax for 1972. The issues for decision are:

1. Whether petitioner is entitled to deduct $2,870 as entertainment expenses under sections 162(a)1 and 274(d).

2. Whether petitioner is entitled to a charitable contribution deduction of $400.

Findings of Fact

At...

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