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MARCHIONNI v. COMMISSIONER

Docket No. 8008-74.

35 T.C.M. 1342 (1976)

T.C. Memo. 1976-300

Siro L. Marchionni v. Commissioner.

United States Tax Court.

Filed September 23, 1976.

Attorney(s) appearing for the Case

Siro L. Marchionni, pro se, 530 Milmont Ave., Milmont Park, Pa. Judith A. Knape, for the respondent.

Memorandum Findings of Fact and Opinion

WILBUR, Judge:

Respondent has determined a deficiency of $417.42 in petitioner's Federal income taxes for the taxable year 1972. Due to concessions by the parties, the sole issue for our decision is whether under section 162 of the Internal Revenue Code of 19541 petitioner is entitled to deduct as ordinary and necessary business expenses certain...

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