REGAN v. COMMISSIONER

Docket No. 5724-78.

38 T.C.M. 1330 (1979)

T.C. Memo. 1979-340

J. Thomas Regan v. Commissioner.

United States Tax Court.

Filed August 28, 1979.


Attorney(s) appearing for the Case

J. Thomas Regan, pro se, P.O. Box 83, Balboa Island, Calif. Kenneth G. Gordon, for the respondent.


Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined a deficiency of $1,025 in petitioner's Federal income tax for 1974. After concessions by the parties the only issues remaining for decision are: (1) whether petitioner's acting profession constituted an "activity * * * not engaged in for profit" within the meaning of section 183(a),1 and (2) whether petitioner has adequately substantiated certain expenses...

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