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COUSINO v. COMMISSIONER OF INTERNAL REVENUE

No. 81-1302.

679 F.2d 604 (1982)

Paul COUSINO, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided May 26, 1982.

Attorney(s) appearing for the Case

Paul W. Cousino, pro se.

John F. Murray, Michael L. Paup, Richard Farber, James Miller, Tax Division, Dept. of Justice, Washington, D. C., for respondent-appellee.

Before KENNEDY and CONTIE, Circuit Judges, and TAYLOR, District Judge.

ORDER

This appeal has been referred to a panel of the Court pursuant to Rule 9(a), Rules of the Sixth Circuit. After examination of the briefs and record, this panel agrees unanimously that oral argument is not needed. Rule 34(a), Federal Rules of Appellate Procedure.

The petitioner has wholly failed to present any arguable support for his claim that his expenses incurred for maintaining or operating his home office are deductible under the circumstances...

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