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
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Last modified: November 10, 2007