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RICHARDS v. COMMISSIONER

Docket No. 2133-88.

60 T.C.M. 693 (1990)

T.C. Memo. 1990-479

Leo E. Richards and Catherine Richards v. Commissioner.

United States Tax Court.

Filed September 4, 1990.

Attorney(s) appearing for the Case

Leo E. Richards and Catherine Richards, pro se. John E. Budde, for the respondent.

Memorandum Findings of Fact and Opinion

JACOBS, Judge:

Respondent determined a deficiency of $5,686 in petitioners' Federal income tax for 1983, and additions to tax pursuant to sections 6651(a)(1),1 6653(a)(1), and 6653(a)(2) in the respective amounts of $1,373.47, $413.90, and 50 percent of the interest due on $5,493.87.

The issues for decision are: (1) whether certain expenses deducted by petitioners were incurred...

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