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EDER v. COMMISSIONER

Docket No. 17717-79.

42 T.C.M. 585 (1981)

T.C. Memo. 1981-408

Robert O. and Rita R. Eder v. Commissioner.

United States Tax Court.

Filed August 6, 1981.

Attorney(s) appearing for the Case

Robert O. Eder, pro se, Valdez, Alaska. Kenneth W. McWade, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency of $5,904.83 in petitioners' 1975 Federal income taxes. The issue for decision is whether petitioners are entitled to claim employee business expense deductions in an amount greater than that allowed by respondent.

Findings of Fact

Petitioners Robert O. Eder (petitioner) and Rita R. Eder (Rita), husband and wife, were legal residents of Valdez...

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