Solomon v. Commissioner

SHELDON SOLOMON AND ARLENE S. SOLOMON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Solomon v. Commissioner

Docket No. 7825-72.

United States Tax Court

T.C. Memo 1974-127; 1974 Tax Ct. Memo LEXIS 193; 33 T.C.M. (CCH) 588; T.C.M. (RIA) 74127;

May 14, 1974, Filed.

Sheldon Solomon, pro se.

Alan R. Herson, for the respondent.

DRENNEN

MEMORANDUM FINDINGS OF FACT AND OPINION

DRENNEN, Judge: Respondent determined a deficiency in petitioners' income tax for the year 1969 in the amount of $1,248.74. The issue for decision is whether petitioner is entitled to deduct as an ordinary and necessary…