Jack P, Stanton and Virginia G. Stanton v. Commissioner of Internal Revenue

RUBIN, District Judge:

A taxpayer appearing in his own behalf, who has struggled unsuccessfully with the Commissioner of Internal Revenue, seeks review of a Tax Court decision denying him and his wife the right to deduct expenses incurred by them in 1962 and 1963 while seeking to perfect the invention of a storm proof boat. The amounts involved are not large, 1 but the taxpayer considers that the issues present questions of major economic significance, and he thinks that a correct decision can be reached only if the case is remanded to the Tax Court. Although we consider the taxpayer…