United States Tax Court December 11, 1978, Docket No. 4610-76 (Zimmerman v. Commissioner)

lead-opinion

Tannenwald, Judge:

Respondent determined a deficiency of $216.48 in petitioners’ Federal income tax for the taxable year 1973. The sole issue before the Court is whether petitioners are entitled to a deduction for $564 expended by petitioner Starr Q.