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MODEER v. COMMISSIONER

Docket No. 12638-79.

43 T.C.M. 782 (1982)

T.C. Memo. 1982-127

Robert M. Modeer and Janice L. Modeer v. Commissioner.

United States Tax Court.

Filed March 16, 1982.

Attorney(s) appearing for the Case

Robert M. Modeer, pro se, Kansas City, Mo. Dale P. Kensinger, for the respondent.

Memorandum Opinion

GOFFE, Judge:

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

  Taxable Year
    Ended                Deficiency

  12/31/74 .............. $1,252.51
  12/31/75 ..............  2,601.30

Due to concessions, the only issue is whether business interest in the amount of $12,310 was deductible by petitioners or by a corporation...

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