LEVINE v. COMMISSIONER

Docket No. 17978-80.

46 T.C.M. 426 (1983)

T.C. Memo. 1983-342

Abraham Levine and Phyllis Levine v. Commissioner.

United States Tax Court.

Filed June 13, 1983.


Attorney(s) appearing for the Case

Abraham Levine and Phyllis Levine, pro se, Long Beach, Calif. Brian Kawamoto, for the respondent.


Memorandum Findings of Fact and Opinion

SHIELDS, Judge:

Respondent determined a deficiency of $954 in petitioners' income tax for 1978. Respondent has now conceded that petitioners are entitled to deduct expenses totaling $364.69 which he previously disallowed. These were paid for fares, telephone calls, travel, parking, and teaching aids. The issues remaining for our decision are whether petitioners are entitled to deductions in excess of amounts determined...

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