WICKER v. COMMISSIONER

Docket No. 11064-84.

51 T.C.M. 225 (1986)

T.C. Memo. 1986-1

Thomas L. Wicker and Bettye Wicker v. Commissioner.

United States Tax Court.

Filed January 2, 1986.


Attorney(s) appearing for the Case

Flavous L. Hutchinson, for the petitioners. J. Craig Young, for the respondent.


Memorandum Findings of Fact and Opinion

KÖRNER, Judge:

Respondent determined deficiencies in petitioners' income tax for the years 1979 and 1980, in the respective amounts of $1,885 and $3,438.49. After concessions, the only remaining issues which we must decide are the deductibility, in the years 1979 and 1980, of certain expenses incurred by petitioner Bettye Wicker in the ownership and operation of an automobile, and the allowability of an investment...

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