Gruman v. Commissioner

DAVID T. GRUMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Gruman v. Commissioner

Docket No. 17376-79.

United States Tax Court

T.C. Memo 1982-388; 1982 Tax Ct. Memo LEXIS 355; 44 T.C.M. (CCH) 420; T.C.M. (RIA) 82388;

July 13, 1982.

Richard S. Kestenbaum and Morton I. Cohen, for the petitioner.

John E. Becker, Jr., for the respondent.

NIMS

NIMS, Judge: Respondent determined a deficiency in petitioner's Federal income tax for the year 1977 of $5,136. Concessions having been made by the parties, the sole issue for decision is whether petitioner's expenditure of $9,159.47 in 1977 for a…