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STEWART v. COMMISSIONER

Docket No. 28499-89.

63 T.C.M. 2707 (1992)

T.C. Memo. 1992-211

James E. Stewart v. Commissioner.

United States Tax Court.

Filed April 8, 1992.

Attorney(s) appearing for the Case

James E. Stewart, pro se. Bruce K. Meneely, for the respondent.

Memorandum Opinion

COUVILLION, Special Trial Judge:

This case was heard pursuant to section 7443A(b)(3)1 and Rules 180, 181, and 182.

Respondent determined a deficiency of $3,656 in petitioner's 1985 Federal income tax and an addition to tax of $17.56 under section 6651(a)(1).

After concessions by the parties,2 the sole issue for decision is whether petitioner is entitled to deduct...

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