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PUFFER v. COMMISSIONER

Docket No. 4824-75.

35 T.C.M. 7 (1976)

T.C. Memo. 1976-3

Garry W. Puffer and Beth A. Puffer v. Commissioner.

United States Tax Court.

Filed January 7, 1976.

Attorney(s) appearing for the Case

Garry W. Puffer and Beth A. Puffer, pro se, 1374 Ocean Ave., Brooklyn, N.Y. T.M. David, for the respondent.

Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined a deficiency of $1,805.35 in petitioners' 1973 income tax. Petitioners herein dispute respondent's disallowance of their miscellaneous deduction of $9,933.42. Respondent has moved for judgment on the pleadings under Rule 120, Tax Court Rules of Practice and Procedure.

Petitioners resided in New York City, New York at the time...

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