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BRIGGS v. COMMISSIONER

Docket Nos. 1473-78, 5978-78.

75 T.C. 465 (1980)

CARL AND RUTH BRIGGS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT RAYMOND J. HURBI, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed December 30, 1980.

Attorney(s) appearing for the Case

Ronald E. Cummings, F. A. LeSourd, Meade Emory, Leon C. Misterek, and Rodney J. Waldbaum, for the petitioners.

Charles L. Eppright, for the respondent.

OPINION

SIMPSON, Judge:

The Commissioner determined a deficiency of $306.87 in the Federal income tax of Carl and Ruth Briggs for 1975 and a deficiency of $298.05 in the Federal income tax of Raymond J. Hurbi for 1976. The only issue to be decided is whether the petitioners were entitled to deduct under section 162(a) of the Internal Revenue Code of 19541 the entire amounts of the dues...

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