BATSON v. COMMISSIONER

Docket No. 2262-82.

46 T.C.M. 1301 (1983)

T.C. Memo. 1983-545

Horace F. Batson v. Commissioner.

United States Tax Court.

Filed September 6, 1983.


Attorney(s) appearing for the Case

Horace F. Batson, pro se, Clarksville, Tenn. Robert P. Crowther, for the respondent.


Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioner's income taxes for the calendar years 1978 and 1979 in the amounts of $2,773.59 and $5,833.15, respectively, and additions to tax under section 6653(a)1 in the amounts of $138.68 and $291.66, respectively. The issues for decision are:

(1) Whether petitioner is entitled to deduct expenses in addition to those allowed...

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