Belline v. Commissioner

FRANK E. AND EVELYN D. BELLINE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Belline v. Commissioner

Docket No. 787-79.

United States Tax Court

T.C. Memo 1981-570; 1981 Tax Ct. Memo LEXIS 172; 42 T.C.M. (CCH) 1292; T.C.M. (RIA) 81570; 2 Employee Benefits Cas. (BNA) 2045;

September 30, 1981.

Frank E. Belline, pro se.

Martha E. Rist, for the respondent.

GOFFE

MEMORANDUM FINDINGS OF FACT AND OPINION

GOFFE, Judge: The Commissioner determined a deficiency of $ 470 in the Federal income tax of petitioners for their taxable year 1976. The issues before us are:(1) whether petitioners may deduct,…