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SMITH v. COMMISSIONER

Docket No. 8116-76.

37 T.C.M. 325 (1978)

T.C. Memo. 1978-64

Richard E. and Evelyn J. Smith v. Commissioner.

United States Tax Court.

Filed February 22, 1978.

Attorney(s) appearing for the Case

Richard E. Smith, 1782 Drake Dr., Xenia, Ohio, pro se. Mary Helen Weber, for the respondent.

Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

Respondent determined a deficiency of $1,663.37 in petitioners' 1973 Federal income taxes. Concessions having been made, the only issue remaining is whether petitioner may deduct certain expenditures made to recondition a 1957 Ford Thunderbird Classic automobile.

Findings of Fact

This case was partially stipulated. The stipulation of facts, supplemental stipulation of facts, and attached...

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