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EYLER v. COMMISSIONER

Dkt. No. 18183-05.

94 T.C.M. 501 (2007)

T.C. Memo. 2007-350

Geoff Eyler & Audrey Eyler v. Commissioner.

United States Tax Court.

November 27, 2007.

Attorney(s) appearing for the Case

Michael R. Horn, for petitioners.

Henry N. Carriger, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

CHIECHI, Judge:

Respondent determined a deficiency of $964 in petitioners' Federal income tax (tax) for their taxable year 2001.

We must decide whether petitioners are entitled for their taxable year 2001 to deduct under section 162(a)1 the $5,066 claimed for "Employee benefit programs" in Schedule C, Profit or Loss From Business (petitioners' 2001 Schedule C), included as part...

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