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CALDWELL v. COMMISSIONER

Docket No. 16228-80.

43 T.C.M. 1294 (1982)

T.C. Memo. 1982-241

James E. Caldwell and Dolores R. Caldwell v. Commissioner.

United States Tax Court.

Filed May 3, 1982.

Attorney(s) appearing for the Case

James E. Caldwell, pro se, Chicago, Ill. Virginia C. Schmid, for the respondent.

Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined a $2,895.99 deficiency in petitioners' 1978 Federal income tax. After concessions, the sole issue for decision is whether petitioner James E. Caldwell is entitled to deduct $428.24 paid to the Chicago Bar Association.

Findings of Fact

Some of the facts have been stipulated and are found accordingly.

James E. Caldwell...

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