BURGESS v. COMMISSIONER

Docket Nos. 6223-79, 9635-79.

41 T.C.M. 1127 (1981)

T.C. Memo. 1981-131

T. David Burgess and Susan M. Burgess v. Commissioner.

United States Tax Court.

Filed March 23, 1981.


Attorney(s) appearing for the Case

T. David Burgess and Susan M. Burgess, pro se, Atlanta, Ga. Mary Helen Weber, for the respondent.


Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined a deficiency in petitioner's income tax of $10,453.26 for 1975 and $3,241.55 for 1976. After concessions by the parties, the two issues remaining are (1) whether petitioners may deduct certain expenses of their wholly owned corporation and (2) whether petitioner Susan Burgess (Ms. Burgess) had self-employment earnings during...

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