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STEWART v. COMMISSIONER

Docket No. 4780-73.

37 T.C.M. 1657 (1978)

T.C. Memo. 1978-400

Harold L. and Esther S. Stewart v. Commissioner.

United States Tax Court.

Filed October 5, 1978.

Attorney(s) appearing for the Case

Earl G. Stokes, 333 Franklin St., San Francisco, Cal., for the petitioners. William E. Saul, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined a deficiency of $1,326 in petitioners' Federal income tax for the year 1969 and an addition to tax under section 6653(a)1 in the amount of $66.

At the trial respondent conceded that the petitioners are entitled to a business expense deduction of $1,085.11 for "ice, bait and fuel" rather than the amount of $840 allowed in the notice of deficiency...

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