T.C. Memo. 2007-351
UNITED STATES TAX COURT
RALPH E. FRAHM & ERIKA C. FRAHM, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 15572-05. Filed November 27, 2007.
Frank W. Bastian and Reggie L. Wegner, for petitioners.
Henry N. Carriger, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
CHIECHI, Judge: Respondent determined deficiencies of
$1,941, $2,984, and $2,293 in petitioners’ Federal income tax
(tax) for their taxable years 2000, 2001, and 2002, respectively.
We must decide whether petitioners are entitled for each of
their taxable years 2000, 2001, and 2002 to deduct under section
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Last modified: March 27, 2008