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RIDDER v. COMMISSIONER

Docket No. 12954-78.

76 T.C. 867 (1981)

KENNETH M. RIDDER AND MARIA L. RIDDER, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed June 1, 1981.

Attorney(s) appearing for the Case

Ronald E. Cummings, for the petitioners.

Jeannette A. Cyphers, for the respondent.

OPINION

FAY, Judge:

Respondent determined a deficiency of $2,731 in petitioners' Federal income tax for 1975. After concessions, the issues presented are (1) whether petitioners may deduct under section 162(a)1 the entire amount of union dues paid during the year where portions of such dues were allocated by the union to a building fund and to a fund for the construction of recreational...

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