SPIELBAUER v. COMMISSIONER

Docket No. 13903-96.

75 T.C.M. 1865 (1998)

T.C. Memo. 1998-80

Thomas J. Spielbauer v. Commissioner.

United States Tax Court.

Filed February 25, 1998.


Attorney(s) appearing for the Case

Thomas J. Spielbauer, pro se. G. Michelle Ferreira, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

VASQUEZ, Judge:

Respondent determined a $6,371 deficiency in petitioner's 1992 Federal income tax, an addition to tax of $4,972 for failure to file a timely return, and an accuracy-related penalty of $1,274.

After concessions,1 we must decide: (1) Whether petitioner may deduct any of his unreimbursed employee expenses in 1992; (2) whether petitioner failed to timely file his Federal...

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