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FRAHM v. COMMISSIONER

Dkt. No. 15572-05.

94 T.C.M. 504 (2007)

T.C. Memo. 2007-351

Ralph E. Frahm & Erika C. Frahm v. Commissioner.

United States Tax Court.

November 27, 2007.

Attorney(s) appearing for the Case

Frank W. Bastian and Reggie L. Wegner, for petitioners.

Henry N. Carriger, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

CHIECHI, Judge:

Respondent determined deficiencies of $1,941, $2,984, and $2,293 in petitioners' Federal income tax (tax) for their taxable years 2000, 2001, and 2002, respectively. We must decide whether petitioners are entitled for each of their taxable years 2000, 2001, and 2002 to deduct under section 162(a)1 certain amounts in excess of those conceded by respondent for "Employee benefit...

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