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BAUGHER v. COMMISSIONER

Docket No. 28849-82.

47 T.C.M. 1523 (1984)

T.C. Memo. 1984-191

James A. Baugher and Patricia A. Baugher v. Commissioner.

United States Tax Court.

Filed April 16, 1984.

Attorney(s) appearing for the Case

James A. Baugher, pro se. Jillena A. Warner and Helen Theo, for respondent.

Memorandum Findings of Fact and Opinion

CALDWELL, Special Trial Judge:1

Respondent determined deficiencies of $1,072 and $1,594 in petitioners' 1979 and 1980 Federal income taxes, respectively. After concessions by petitioners, the sole issue for decision is whether petitioners are entitled to a deduction for employee business expenses claimed by Mr. Baugher (petitioner) during each of the years in issue.

Findings of...

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