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MAXIMOFF v. COMMISSIONER

Docket No. 23065-83.

53 T.C.M. 423 (1987)

T.C. Memo. 1987-155

Boris Semion Maximoff v. Commissioner.

United States Tax Court.

Filed March 23, 1987.

Attorney(s) appearing for the Case

Frank D. Berry, Jr., 166 Main Street, Los Altos, Calif., for the petitioner. M. Kendall Williams, for the respondent.

Memorandum Findings of Fact and Opinion

CLAPP, Judge:

Respondent determined a deficiency in petitioner's Federal income tax in the amount of $5,336.76 and an addition to tax under section 6653(a)1 in the amount of $268.34 for the taxable year 1980. After concessions, the issues for decision are: (1) whether petitioner is entitled to deduct expenses incurred in the attempted development...

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