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GARDNER v. COMMISSIONER

Docket No. 4603-73.

35 T.C.M. 1546 (1976)

T.C. Memo. 1976-337

Dale L. Gardner and Emma J. Gardner v. Commissioner.

United States Tax Court.

Filed November 9, 1976.

Attorney(s) appearing for the Case

Dale L. Gardner, pro se, 6880 Tower St., San Diego, Calif., George W. McDonald, for the respondent.

Memorandum Findings of Fact and Opinion

STERRETT, Judge:

Respondent determined deficiencies in petitioners' federal income taxes for the calendar years 1968 and 1969 in the amounts of $8,546 and $697, respectively.

Due to concessions by petitioners, the issues remaining for decision are as follows:

(1) Whether petitioners are entitled to deductions claimed on their 1968 return for intangible drilling...

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