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PITTS v. COMMISSIONER

Docket No. 22679-83.

50 T.C.M. 761 (1985)

T.C. Memo. 1985-422

Marvin J. Pitts v. Commissioner.

United States Tax Court.

Filed August 13, 1985.

Attorney(s) appearing for the Case

Marvin J. Pitts, pro se, Hartselle, Ala. Helen Theo, for the respondent.

Memorandum Findings of Fact and Opinion

WHITAKER, Judge:

Respondent determined a deficiency in petitioner's income tax of $611 for 1980. The issue for decision is whether petitioner is allowed to deduct expenses incurred in 1980 for rent, utilities and telephone under section 162(a)(2).1

Findings of Fact

Some of the facts have been stipulated.

Petitioner resided in Hartselle, Alabama, when he filed the...

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