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CALABY v. COMMISSIONER

Docket No. 8201-79.

43 T.C.M. 610 (1982)

T.C. Memo. 1982-91

Sam D. Calaby and Arline J. Calaby v. Commissioner.

United States Tax Court.

Filed February 22, 1982.

Attorney(s) appearing for the Case

Sam D. Calaby, pro se, Pennington, N.Y. Bernard Wishnia, for the respondent.

Memorandum Findings of Fact and Opinion

WILBUR, Judge:

Respondent determined deficiencies in petitioners' income taxes for the taxable years 1976 and 1977 in the amounts of $1,940 and $2,125, respectively. The sole issue for our determination is whether petitioner1 is entitled to deductions under section 162(a)(2)2 for the taxable years 1976 and 1977...

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