Hilt v. Commissioner

JOHN J. HILT and MARY K. HILT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Hilt v. Commissioner

Docket No. 6243-80.

United States Tax Court

T.C. Memo 1981-672; 1981 Tax Ct. Memo LEXIS 71; 42 T.C.M. (CCH) 1718; T.C.M. (RIA) 81672;

November 23, 1981.

John J. Hilt and Mary K. Hilt, pro se.

Alan C. Parsons, for the respondent.

SCOTT

MEMORANDUM FINDINGS OF FACT AND OPINION

SCOTT, Judge: Respondent determined a deficiency in petitioners' income tax for the calendar year 1976 in the amount of $ 778. The issue for decision is whether petitioners are entitled to a deduction as a business expense…