Darwin J. Albers & Peggy L. Albers - Page 1















                                 T.C. Memo. 2007-144                                  


                               UNITED STATES TAX COURT                                


                 DARWIN J. ALBERS & PEGGY L. ALBERS, Petitioners v.                   
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 18440-05.               Filed June 7, 2007.                 


               Frank W. Bastian, for petitioners.                                     
               David S. Weiner and Frederick L. Wesner, for respondent.               


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               CHIECHI, Judge:  Respondent determined a deficiency of                 
          $1,986 in petitioners’ Federal income tax (tax) for their taxable           
          year 2001.                                                                  
               We must decide whether petitioners are entitled for their              
          taxable year 2001 to deduct under section 162(a) the $8,216                 
          claimed for “Employee benefit programs” in Schedule F, Profit or            






Page:  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  Next 

Last modified: November 10, 2007