BARNES v. COMMISSIONER

Docket No. 21645-80.

44 T.C.M. 656 (1982)

T.C. Memo. 1982-439

Nickolas L. Barnes v. Commissioner.

United States Tax Court.

Filed August 2, 1982.


Attorney(s) appearing for the Case

Nickolas L. Barnes, pro se, Chicago, Ill. Edith Siler, for the respondent.


Memorandum Findings of Fact and Opinion

KORNER, Judge:

Respondent determined a deficiency in petitioner's Federal income tax for the taxable year 1977 in the amount of $1,987.00. The issues presented here for our determination are: (1) the amount of deduction allowable to petitioner on account of the use of his automobile in his trade or business, and (2) the amount of expense allowable as a deduction to petitioner on account of the use of an office in his...

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