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LEWIS v. COMMISSIONER

Docket No. 22238-85.

58 T.C.M. 93 (1989)

T.C. Memo. 1989-491

Edwin E. Lewis and Nellie E. Lewis v. Commissioner.

United States Tax Court.

Filed September 7, 1989.

Attorney(s) appearing for the Case

Edwin E. Lewis, pro se. Scott Anderson, for the respondent.

Memorandum Findings of Fact and Opinion

HAMBLEN, Judge:

Respondent determined deficiencies of $6,917 and $2,504, respectively, in petitioners' 1980 and 1981 Federal income taxes. The sole issue to be decided is whether respondent erred in disallowing claimed miscellaneous itemized deductions and determining petitioners were instead entitled to deductions under sections 165 and 1661 in 1980.

Findings of Fact

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