PEARSON v. COMMISSIONER

Docket No. 15510-80.

43 T.C.M. 1508 (1982)

T.C. Memo. 1982-295

Lloyd Erick Pearson v. Commissioner.

United States Tax Court.

Filed May 26, 1982.


Attorney(s) appearing for the Case

Lloyd Erick Pearson, pro se, Minneapolis, Minn. Richard C. McLaughlin, for the respondent.


Memorandum Findings of Fact and Opinion

SIMPSON, Judge:

The Commissioner determined a deficiency of $513.00 in the petitioner's Federal income tax for 1977. The issues for decision are: (1) Whether, under section 280A of the Internal Revenue Code of 1954,1 the petitioner is entitled to deduct expenses allocable to space used for the storage of dental records in his home; and (2) whether...

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