MEMORANDUM FINDINGS OF FACT AND OPINION
HALPERN, Judge.
Respondent determined a deficiency in petitioner's 2008 Federal income tax of $46,221 and an accuracy-related penalty of $9,244. The issues for decision are whether petitioner (1) is entitled to claimed business expense and personal deductions and (2) is liable for the penalty.
Unless otherwise indicated, all section references are to the Internal Revenue Code in...
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.