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FRANCIS v. COMMISSIONER

Docket No. 7646-75.

36 T.C.M. 704 (1977)

T.C. Memo. 1977-170

H.K. Francis and Mittie C. Francis v. Commissioner.

United States Tax Court.

Filed June 7, 1977.

Attorney(s) appearing for the Case

Joe T. Booth, III, 808 S. Lawrence St., P.O. Drawer 2148, Montgomery, Ala., for the petitioners. Thomas R. Thomas, for the respondent.

Memorandum Findings of Fact and Opinion

QUEALY, Judge:

Respondent determined deficiencies in petitioners' Federal income tax for the years 1972 and 1973 in the amounts of $9,027.44 and $12,536.11.

The issues for decision are as follows:

(1) Whether petitioners are entitled to claim certain deductions under section 1621 as being connected with the operation of a...

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