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DILLER v. COMMISSIONER

Docket No. 8068-76.

37 T.C.M. 1332 (1978)

T.C. Memo. 1978-321

Charles Diller and Helen Diller v. Commissioner.

United States Tax Court.

Filed August 16, 1978.

Attorney(s) appearing for the Case

Herbert J. Cropper, 2 N. 2nd St., San Jose, Calif. for the petitioners. Bryce Krantzthor, for the respondent.

Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined a $2,327.80 deficiency in petitioners' 1973 Federal income tax. The two issues are whether petitioners have satisfied the substantiation requirements of section 274(d)1 with regard to $6,975 business entertainment expenses, and whether they are entitled to a $360 home-office expense.

Findings of Fact

Some facts were stipulated and are...

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