Brinker v. Commissioner

RAY A. BRINKER AND MARLENE A. BRINKER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Brinker v. Commissioner

Docket No. 7819-73.

United States Tax Court

T.C. Memo 1975-244; 1975 Tax Ct. Memo LEXIS 130; 34 T.C.M. (CCH) 1054; T.C.M. (RIA) 750244;

July 22, 1975, Filed

Ray A. Brinker and Marlene A. Brinker, pro se. Gerald J. O'Toole, for the respondent.

TANNENWALD

MEMORANDUM FINDINGS OF FACT AND OPINION

TANNENWALD, Judge: Respondent determined a deficiency of $4,341.21 in petitioners' income tax for the taxable year 1971. The sole issue is whether the petitioners are entitled to deduct a…