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SAMPSON v. COMMISSIONER

Docket No. 370-78.

43 T.C.M. 1408 (1982)

T.C. Memo. 1982-276

Sherman H. Sampson and Edythe L. Sampson v. Commissioner.

United States Tax Court.

Filed May 18, 1982.

Attorney(s) appearing for the Case

Sherman H. Sampson, pro se. Richard L. Schodorf, for the petitioners post trial. James T. Million, for the respondent.

Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined the following deficiencies in the petitioners' Federal income taxes:

  Taxable Year              Deficiency

     1973 .................. $3,972.30
     1974 ..................  6,181.74

After concessions, the issues for decision are (1) whether expenditures which petitioner Sherman H. Sampson (hereinafter "petitioner") made in order to purchase drug...

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