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SICKEL v. COMMISSIONER

Docket No. 14260-78.

40 T.C.M. 780 (1980)

T.C. Memo. 1980-278

Todd A. Sickel v. Commissioner.

United States Tax Court.

Filed July 29, 1980.

Attorney(s) appearing for the Case

Todd A. Sickel, pro se. Alan M. Jacobson, for the respondent.

Memorandum Findings of Fact and Opinion

TIETJENS, Judge:1

Respondent determined the following deficiencies in petitioner's Federal income taxes:

  Year                Deficiency

  1975 .............. $1,270.90
  1976 ..............  1,973.20
  1977 ..............  2,118.00

The sole issue for our determination is whether petitioner, an outside salesperson, is entitled to deduct, under section 162(a...

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