Goldman v. Commissioner

ALVIN L. GOLDMAN and ELISABETH C. GOLDMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Goldman v. Commissioner

Docket No. 5538-71.

United States Tax Court

T.C. Memo 1973-132; 1973 Tax Ct. Memo LEXIS 155; 32 T.C.M. (CCH) 574; T.C.M. (RIA) 73132;

June 19, 1973, Filed

Alvin L. Goldman, pro se.

Ferdinand J. Lotz, III, for the respondent.

SCOTT

MEMORANDUM FINDINGS OF FACT AND OPINION

SCOTT, Judge: Respondent determined a deficiency in petitioners' income tax for the calendar year 1968 in the amount of $152.38.

The issues for decision are:(1) Whether expenses incurred by petitioners in…