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PENDERGRAFT v. COMMISSIONER

Docket No. 26746-82.

50 T.C.M. 752 (1985)

T.C. Memo. 1985-418

James D. Pendergraft v. Commissioner.

United States Tax Court.

Filed August 13, 1985.

Attorney(s) appearing for the Case

James D. Pendergraft, pro se. Helen Theo, for the respondent.

Memorandum Findings of Fact and Opinion

WHITAKER, Judge:

Respondent determined deficiencies and additions to tax under section 6653(a)1 as follows:

                                 Addition
                 Deficiency      to Tax

    1979.......  $2,774.72       $138.74
    1980.......      53.00          2.65

After concessions, the only issue for decision is whether petitioners are allowed to deduct...

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