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SWANSTON v. COMMISSIONER

Docket No. 8261-95.

73 T.C.M. 2134 (1997)

T.C. Memo. 1997-103

Lindley Anthony Swanston v. Commissioner.

United States Tax Court.

Filed February 27, 1997.

Attorney(s) appearing for the Case

Lindley Anthony Swanston, pro se. Charles M. Ruchelman, 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 in Federal income tax of $2,929.75 and the addition to tax under section 6651(a)(1) in the amount of $732.43 for petitioner's 1988 tax year.

The issues for decision are: (1) Whether petitioner is entitled, under section 162(a), to cost of goods...

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