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TUCKER v. COMMISSIONER

Docket No. 5842-78.

39 T.C.M. 463 (1979)

T.C. Memo. 1979-449

Lorraine Tucker v. Commissioner.

United States Tax Court.

Filed November 13, 1979.

Attorney(s) appearing for the Case

Oscar Nipper, 7954 Park Pl. Blvd., Houston, Tex., for the petitioner. William T. Overton, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined deficiencies in petitioner's Federal income taxes of $694.41 for 1974 and $9,184.20 for 1975. Respondent also determined for 1975 an addition to the tax of $459.21 pursuant to section 6653(a).1 Petitioner has conceded certain adjustments, but four issues are presented for our decision.

(1) Whether petitioner may deduct all or an allocable portion...

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