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WARD v. COMMISSIONER

Docket No. 3984-75.

35 T.C.M. 344 (1976)

T.C. Memo. 1976-79

Henry J. Ward, Belvia W. Ward v. Commissioner.

United States Tax Court.

Filed March 16, 1976.

Attorney(s) appearing for the Case

Henry J. Ward, pro se, 232 Plum Point Road, Huntingtown, Md. Randolph D. Mason, for the respondent.

Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined a deficiency in petitioners' income taxes for 1973 of $392.04. The only issue is whether certain expenses which Henry J. Ward (hereinafter petitioner) incurred are deductible under section 162 as ordinary and necessary business expenses.1

Findings of Fact

Some facts were stipulated and are found accordingly.

Petitioner and his...

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