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MORTON v. COMMISSIONER

Docket No. 10719-85.

51 T.C.M. 783 (1986)

T.C. Memo. 1986-132

Charles H. Morton and Carol C. Morton v. Commissioner.

United States Tax Court.

Filed April 2, 1986.

Attorney(s) appearing for the Case

Raymond P. Fitzpatrick, Jr., 1009 Park Place Tower, Birmingham, Ala., for the petitioners. Helen C.T. Smith, for the respondent.

Memorandum Findings of Fact and Opinion

WHITAKER, Judge:

Respondent determined a deficiency in the Federal income tax liability of petitioners for the calendar year 1981 in the amount of $880.92. After concession by petitioners, the sole issue for decision is whether petitioners are entitled to a deduction under section 1621 for their 1981 income tax year in the amount of $381, composed of house dues of $84 and shift dues of...

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