Court of Appeals for the Sixth Circuit July 17, 1973, 72-2019 (Edwin A. Snow and Helen B. Snow v. Commissioner of Internal Revenue)

EDWARDS, Circuit Judge.

Petitioners (joint taxpayers) seek review of the decision of the United States Tax Court, reported at 58 T.C. 585 (June 30, 1972). The Tax Court determined a deficiency of income taxes due from taxpayers in the amount of $6,247 for the taxable year of 1966 by denying that a deduction of $9,195.11 claimed by Edwin A.