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BOUCHER v. COMMISSIONER

Docket No. 9878-77.

77 T.C. 214 (1981)

EDWARD W. BOUCHER AND GLORIA D. BOUCHER, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed August 6, 1981.

Attorney(s) appearing for the Case

George Constable, for the petitioners.

Thomas N. Tomashek, for the respondent.

FEATHERSTON, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes for 1974 and 1975 in the respective amounts of $5,965 and $12,717. The only issue for decision is whether a State statute prohibiting the discounting of insurance premiums by insurance agents was "generally enforced," within the meaning of section 162(c)(2),1 during the years in question.

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