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BLAKE v. COMMISSIONER

Docket No. 12826-78.

41 T.C.M. 802 (1981)

T.C. Memo. 1981-41

Stanley I. Blake, M.D., P.C. v. Commissioner.

United States Tax Court.

Filed February 2, 1981.

Attorney(s) appearing for the Case

Stanley I. Blake, pro se. Martha J. Combellick, for the respondent.

Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined a deficiency of $720 and an addition to tax for late filing under section 6651(a), Internal Revenue Code of 1954,1 of $144 in petitioner's Federal income tax for its taxable year ended June 30, 1976. The issues are:

(1) whether petitioner (a professional corporation) is entitled to deduct rentals paid for the use of a trailer home to entertain...

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