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FERN v. COMMISSIONER

Docket No. 26951-82.

50 T.C.M. 441 (1985)

T.C. Memo. 1985-351

Richard L. and Karen A. Fern v. Commissioner.

United States Tax Court.

Filed July 18, 1985.

Attorney(s) appearing for the Case

Merle R. Flagg, 6517 Hillcrest Ave., Dallas, Tex., for the petitioners. Deborah A. Butler, for the respondent.

Memorandum Findings of Fact and Opinion

SIMPSON, Judge:

The Commissioner determined a deficiency in the petitioners' Federal income tax for 1980 of $2,286.10 and an addition to tax of $114.30 pursuant to section 6653(a) of the Internal Revenue Code of 1954.1 After concessions, the issues for decision are: (1) To what extent are the petitioners entitled to deduct entertainment expenses; (2) whether the petitioners received additional...

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