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McCULLOCH v. COMMISSIONER

Docket No. 8499-85.

55 T.C.M. 259 (1988)

T.C. Memo. 1988-84

Michael L. McCulloch and Nancy E. McCulloch v. Commissioner.

United States Tax Court.

Filed February 29, 1988.

Attorney(s) appearing for the Case

Richard Clark, 203 S. Main St., Longmont, Colo., for the petitioners. James B. Martin, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

JACOBS, Judge:

Respondent determined deficiencies in petitioners' 1981 and 1982 Federal income taxes in the amounts of $1,073 and $1,026, respectively, and an addition to tax for 1981 pursuant to section 6651(a)(1)1 in the amount of $12.

After concessions, the issues remaining are: (1) whether the expenses incurred by petitioner Nancy E. McCulloch (Mrs. McCulloch) in connection...

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