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DUGGAN v. COMMISSIONER

Docket No. 9315-79.

77 T.C. 911 (1981)

THOMAS J. DUGGAN AND JOAN M. DUGGAN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 22, 1981.

Attorney(s) appearing for the Case

Thomas H. Jensen, for the petitioners.

Stuart D. Gibson, for the respondent.

IRWIN, Judge:

Respondent initially determined a deficiency of $175 in petitioners' Federal income tax for 1976. After certain concessions by petitioners and the assessment and payment of a portion of the deficiency, the issues remaining for decision are whether petitioner Thomas J. Duggan1 is entitled to a deduction under section 162(a)2 for expenses incurred...

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