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DESMOND v. COMMISSIONER

Docket No. 660-78.

41 T.C.M. 196 (1980)

T.C. Memo. 1980-463

William Desmond and Dorothy Desmond v. Commissioner.

United States Tax Court.

Filed October 20, 1980.

Attorney(s) appearing for the Case

Wayne A. Smith, for the petitioners. Harry Beckhoff, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioners' income tax and an addition to tax under section 6653(a), I.R.C. 1954,1 for calendar year 1973 in the amounts of $42,882 and $2,144, respectively. Some of the issues raised by the pleadings have been disposed of by the parties, leaving for our decision: (1) whether petitioners are entitled to a $287,165 ordinary and necessary...

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