Baist v. Commissioner

GEORGE A. BAIST and JANICE BAIST, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Baist v. Commissioner

Docket No. 43124-86

United States Tax Court

T.C. Memo 1988-554; 1988 Tax Ct. Memo LEXIS 583; 56 T.C.M. (CCH) 778; T.C.M. (RIA) 88554;

December 6, 1988.

Patrick J. Lane, for the petitioners.

Matthew I. Root, for the respondent.

RAUM

MEMORANDUM OPINION

RAUM, Judge: The Commissioner determined a deficiency of $ 962 in petitioners' joint Federal income tax for the calendar year 1983. After concessions, the sole issue for decision is whether petitioners are entitled to a deduction for expenses…