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BORSODY v. COMMISSIONER

Docket No. 6082-73.

35 T.C.M. 214 (1976)

T.C. Memo. 1976-47

Frank J. Borsody and Kathryn A. Borsody v. Commissioner.

United States Tax Court.

Filed February 24, 1976.

Attorney(s) appearing for the Case

Frank R. Borsody, pro se, 1835 I St., Washington, D.C. Robert E. Dallman, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency in petitioners' income tax for 1970 in the amount of $4,349.10. The following issues are presented for decision:

1. Whether petitioners have substantiated a deduction of $2,104 for entertainment expenses in the manner required by section 274(d).1

2. Whether petitioners are liable for self-employment taxes under section...

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