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NELSON v. COMMISSIONER

Docket No. 18807-80.

43 T.C.M. 1054 (1982)

T.C. Memo. 1982-191

Luther B. and Bertha Sue Nelson v. Commissioner.

United States Tax Court.

Filed April 13, 1982.

Attorney(s) appearing for the Case

Luther B. Nelson, pro se. John L. Hopkins, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioners' income tax for the calendar years 1977 and 1978 in the amounts of $1,178 and $1,440, respectively, and an addition to tax for the calendar year 1978 under section 6653(a)1 in the amount of $72.2 The issue for decision is whether petitioners are entitled to deduct amounts spent by Luther B. Nelson...

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