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MAJOR v. COMMISSIONER

Docket Nos. 16592-02, 6343-03.

90 T.C.M. 140 (2005)

T.C. Memo. 2005-194

Michael Joseph Major v. Commissioner.

United States Tax Court.

August 9, 2005.

Attorney(s) appearing for the Case

Michael Joseph Major, pro se.

Gregory M. Hahn and David Abernathy, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

COLVIN, Judge:

Respondent determined deficiencies of $12,460 for 1999 and $10,308 for 2000 and accuracy-related penalties under section 6662(a)1 of $2,492 for 1999 and $2,061.60 for 2000.

The issues2 for decision are:

1. Whether petitioner may deduct more business expenses than respondent allowed for 1999 and 2000. We hold that he may not.

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