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CHILDS v. COMMISSIONER

Docket No. 6742-80.

42 T.C.M. 1105 (1981)

T.C. Memo. 1981-519

William R. Childs and Kathleen M. Childs v. Commissioner.

United States Tax Court.

Filed September 21, 1981.

Attorney(s) appearing for the Case

William R. Childs, pro se, Chicago, Ill., David T. Baier, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for 1977 in the amount of $1,387.45. The only issue for decision is whether petitioners are entitled to deductions for expenses incurred in maintaining a sailboat and entertaining guests aboard the boat in 1977.

Findings of Fact

At the time the petition was filed, petitioners, William R. and Kathleen M. Childs...

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