Hymel v. Commissioner

ROLAND J. HYMEL, JR. and MARY ANN HYMEL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Hymel v. Commissioner

Docket No. 28250-82.

United States Tax Court

T.C. Memo 1985-198; 1985 Tax Ct. Memo LEXIS 433; 49 T.C.M. (CCH) 1313; T.C.M. (RIA) 85198;

April 24, 1985.

Held, on the facts presented, P is not entitled to deduct under sec. 162, I.R.C. 1954, dues to a Mardi Gras carnival club.

Leon H. Rittenberg, Jr., and Steven E. Jacob, for the petitioners.

Linda K. West, for the respondent.

SIMPSON

MEMORANDUM FINDINGS OF FACT AND OPINION

SIMPSON, Judge: The Commissioner determined the following…