Mitchell v. Commissioner

LEWIS MITCHELL AND MAMIE L. MITCHELL, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Mitchell v. Commissioner

Docket No. 4947-81.

United States Tax Court

T.C. Memo 1983-155; 1983 Tax Ct. Memo LEXIS 636; 45 T.C.M. (CCH) 1058; T.C.M. (RIA) 83155;

March 22, 1983.

Lewis Mitchell, pro se.

Kenneth P. Dale, for the respondent.

KORNER

MEMORANDUM OPINION

KORNER, Judge: Respondent determined a deficiency of $1,061.20 in petitioners' income tax for the calendar year 1978. After concessions, the sole issue for our determination is whether petitioners have established their right to a deduction for…