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CONTINI v. COMMISSIONER

Docket No. 1563-78.

76 T.C. 447 (1981)

LOUIS P. CONTINI AND DIANE E. CONTINI, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed March 19, 1981.

Attorney(s) appearing for the Case

Louis P. Contini, pro se.

William F. Garrow, for the respondent.

PARKER, Judge:

Respondent determined a deficiency of $501 in petitioners' Federal income taxes for the year 1975. The issues for decision are:

(1) Whether $2,000 paid in 1975 for materials dealing with establishment of a family trust is deductible by petitioners under section 2121 or section 162; and

(2) Whether $51 paid in 1975 for tax materials is deductible by petitioners under section 212 (3) and the regulations...

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