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VANNIER v. COMMISSIONER

Docket No. 18536-95.

74 T.C.M. 315 (1997)

T.C. Memo. 1997-370

Merrell and Francine Vannier v. Commissioner.

United States Tax Court.

Filed August 13, 1997.

Attorney(s) appearing for the Case

Merrell Vannier, pro se. Gregory J. Powers, for the respondent.

MEMORANDUM OPINION

NAMEROFF, Special Trial Judge:

This case was heard pursuant to the provisions of section 7443A(b)(3)1 and Rules 180, 181, and 182. Respondent determined a deficiency in petitioners' 1991 Federal income tax in the amount of $1,126. References to petitioner are to Merrell Vannier.

The sole issue for decision is whether petitioners are entitled to deduct $5,6722 in legal expenses...

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