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O'BRIEN v. COMMISSIONER

Docket No. 8646-98.

79 T.C.M. 2221 (2000)

T.C. Memo. 2000-199

Kevin E. O'Brien v. Commissioner.

United States Tax Court.

Filed June 29, 2000.

Attorney(s) appearing for the Case

Kevin E. O'Brien, pro se. Deborah S. Dipiero, for the respondent.

MEMORANDUM OPINION

NAMEROFF, Special Trial Judge.

Respondent determined a deficiency in petitioner's 1993 Federal income tax of $6,933 and an addition to tax pursuant to section 6651(a)(1)1 of $1,690.

The issues for decision are: (1) Whether petitioner is entitled to the deductions claimed for employee business expenses and miscellaneous expenses on Schedule A, Itemized Deductions; and (2) whether petitioner is liable...

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