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DeSARGENT v. COMMISSIONER

Docket No. 21057-83.

52 T.C.M. 246 (1986)

T.C. Memo. 1986-393

Don C. DeSargent v. Commissioner.

United States Tax Court.

Filed August 25, 1986.

Attorney(s) appearing for the Case

Don E. DeSargent, pro se. Margueritte Britton, for the respondent.

Memorandum Findings of Fact and Opinion

PARR, Judge:

Respondent determined a deficiency in petitioner's 1978 Federal income tax in the amount of $5,490.37 and an addition to tax under section 6651(a)1 in the amount of $192.59. The issues for our consideration are whether petitioner properly claimed employee business expense deductions in the amount of $11,398.00 and whether he...

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