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DEYETTE v. COMMISSIONER

Docket No. 8624-75.

36 T.C.M. 1343 (1977)

T.C. Memo. 1977-335

Eugene E. Deyette v. Commissioner.

United States Tax Court.

Filed September 27, 1977.

Attorney(s) appearing for the Case

Marvin H. Schein, 2001 One Charles Center, Baltimore, Md., for the petitioner. Wayne G. Chew, for the respondent.

Memorandum Opinion

HALL, Judge:

Respondent determined a deficiency in petitioner's 1972 Federal income tax in the amount of $2,950.85 together with an addition to tax, pursuant to section 6651(a),1 in the amount of $590.17.

The issues for decision are:

1. Whether petitioner is entitled to a deduction under section 215 for certain cash payments made by him to his...

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