GILES v. COMMISSIONER

Docket No. 21080-83.

50 T.C.M. 1342 (1985)

T.C. Memo. 1985-543

Morris A. Giles and Marjorie P. Giles v. Commissioner.

United States Tax Court.

Filed October 29, 1985.


Attorney(s) appearing for the Case

Morris A. Giles, pro se, Los Angeles, Calif. George F. Nassif, for the respondent.


Memorandum Findings of Fact and Opinion

COHEN, Judge:

Respondent determined a deficiency of $4,744.84 in petitioners' 1980 Federal income tax and an addition to tax of $420.88 under section 6651(a).1 The issues for decision are as follows:

(1) Whether petitioners are entitled to an investment tax credit in 1980;

(2) Whether petitioners are entitled to a deduction for employee business expenses, and if so, for...

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