RANHEIM v. COMMISSIONER

Docket No. 2613-78.

39 T.C.M. 720 (1979)

T.C. Memo. 1979-502

Herb N. Ranheim and Bonnie M. Ranheim v. Commissioner.

United States Tax Court.

Filed December 13, 1979.


Attorney(s) appearing for the Case

Herb N. Ranheim, pro se, 1526 Gettysburg Ave., North Minneapolis, Minn. Martha E. Rist, for the respondent.


Memorandum Findings of Fact and Opinion

QUEALY, Judge:

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

  Year                 Deficiency

  1974 ..............  $1,733.63
  1975 ..............   1,601.62

After concessions, the issues remaining for decision are: (1) whether petitioners have adequately substantiated the business expense deductions they claimed on their 1974 and 1975 tax returns...

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