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JAMES V. v. COMMISSIONER

Docket No. 1760-94.

71 T.C.M. 2086 (1996)

T.C. Memo. 1996-60

James V. & Melinda S. Edmiston v. Commissioner.

United States Tax Court.

Filed February 15, 1996.

Attorney(s) appearing for the Case

James V. Edmiston, pro se. Margaret S. Rigg, for the respondent.

MEMORANDUM OPINION

DEAN, Special Trial Judge:

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

Respondent determined a deficiency in petitioners' 1991 Federal income tax in the amount of $5,018 and an accuracy-related penalty under section 6662(a) in the amount of $1,004.

The issues for decision are: (1) Whether petitioners are entitled to deduct for...

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