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LICKISS v. COMMISSIONER

Docket No. 23872-92.

67 T.C.M. 2382 (1994)

T.C. Memo. 1994-103

Robert W. Lickiss and J. Colene Lickiss v. Commissioner.

United States Tax Court.

Filed March 15, 1994.

Attorney(s) appearing for the Case

Robert W. Lickiss and J. Colene Lickiss, pro sese. John W. Duncan, for the respondent.

Memorandum Opinion

GOLDBERG, Special Trial Judge:

This case was heard pursuant to section 7443A(b)(3) and Rules 180, 181, and 182.1

Respondent determined a deficiency in petitioners' Federal income tax for taxable year 1988 in the amount of $798.

The principal issue for decision is whether deductible business expenses incurred by petitioner Robert W. Lickiss (petitioner) in the course of his employment are subject...

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