SOMPPI, JR. v. COMMISSIONER

Docket No. 16503-79.

47 T.C.M. 1519 (1984)

T.C. Memo. 1984-190

Alex J. Somppi, Jr. v. Commissioner.

United States Tax Court.

Filed April 16, 1984.


Attorney(s) appearing for the Case

Mary Gregory Biggs, Palos Verdes Peninsula, Calif., for the petitioner. Jordan P. Weiss, for the respondent.


Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined a $3,843 deficiency in petitioner's 1977 income tax, and an addition to tax of $192 pursuant to section 6653(a).1 The issues for decision are: (1) Whether petitioner is entitled to deduct the cost of entertaining clients of his employer; (2) whether petitioner is entitled to a home office deduction and certain telephone expenses; (3) whether petitioner...

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