GIOIA v. COMMISSIONER

Docket No. 16131-84.

54 T.C.M. 745 (1987)

T.C. Memo. 1987-498

Lawrence Robert Gioia v. Commissioner.

United States Tax Court.

Filed September 28, 1987.


Attorney(s) appearing for the Case

Lawrence Robert Gioia, Lehigh Acres, Fla., pro se. Kenneth A. Hochman, for the respondent.


Memorandum Findings of Fact and Opinion

JACOBS, Judge:

Respondent determined a deficiency in petitioner's 1982 Federal income tax in the amount of $2,854. After a concession by petitioner, the sole issue to be decided is whether respondent properly disallowed a deduction of $8,800 for claimed employee business expenses.

Findings of Fact

Some of the facts have been stipulated and are so found. The stipulation of facts and attached exhibits...

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