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TEMPLETON v. COMMISSIONER

Docket No. 23275-89.

61 T.C.M. 2173 (1991)

T.C. Memo. 1991-117

Richard L. Templeton v. Commissioner.

United States Tax Court.

Filed March 18, 1991.

Attorney(s) appearing for the Case

Richard L. Templeton, pro se. David Cohen, for the respondent.

Memorandum Opinion

DINAN, Special Trial Judge:

This case was heard pursuant to the provisions of section 7443A(b) and Rules 180, 181, and 182.1

Respondent determined a deficiency of $1,628.00 in petitioner's Federal income tax for the year 1985.

The only issue presented for decision is whether petitioner is entitled to a deduction under section 215 for an $11,477.24...

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