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McDONALD v. COMMISSIONER

Docket No. 5160-76.

36 T.C.M. 852 (1977)

T.C. Memo. 1977-202

William J. McDonald, Sr., and Elizabeth J. McDonald v. Commissioner.

United States Tax Court.

Filed June 29, 1977.

Attorney(s) appearing for the Case

William J. McDonald, Sr., pro se, 870 Pre-Emption Rd., Geneva, N.Y. David R. Smith, for the respondent.

Memorandum Opinion

DAWSON, Chief Judge:

Respondent determined the following deficiencies in the petitioners' Federal income taxes:

  Taxable Year       Deficiency

     1970 .......... $ 6,813.40
     1971 ..........   8,380.37
     1972 ..........   1,229.83
     1973 ..........  17,516.00

The only issue presented for decision is whether petitioners are entitled to a claimed "preservation of reputation" business deduction in...

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