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SENGPIEHL v. COMMISSIONER

Docket No. 18672-96.

75 T.C.M. 1604 (1998)

T.C. Memo. 1998-23

Paul M. and June S. Sengpiehl v. Commissioner.

United States Tax Court.

Filed January 20, 1998.

Attorney(s) appearing for the Case

Paul M. Sengpiehl, for the petitioners. Naseem J. Khan and John Comeau, 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 1991 in the amount of $4,828.

After concessions,2 the issues for decision are whether petitioners are entitled to deductions for various amounts claimed as Schedule C expenses and...

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