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POLAKIS v. COMMISSIONER

Docket No. 34557-84.

91 T.C. 660 (1988)

E. B. POLAKIS AND YOULA POLAKIS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed September 21, 1988.

Attorney(s) appearing for the Case

Alfred R. Westfall and Gregory A. Wedner, for the petitioners.

Irvin W. Fegley, for the respondent.

NIMS, Chief Judge:

By a notice of deficiency dated July 25, 1984, respondent determined deficiencies in petitioners' Federal income tax in the amounts of $21,342 for the taxable year ended December 31, 1981, and $9,388 for the taxable year ended December 31, 1982. After petitioners conceded respondent's adjustment to travel expenses deducted on their Schedule C for 1981, the sole issue for decision is whether interest paid by petitioners constituted "investment...

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