LEITCH v. COMMISSIONER

Docket No. 21859-88.

58 T.C.M. 341 (1989)

T.C. Memo. 1989-549

Robert A. Leitch v. Commissioner.

United States Tax Court.

Filed October 10, 1989.


Attorney(s) appearing for the Case

Robert A. Leitch, pro se. Philip Starr, for the respondent.


Memorandum Findings of Fact and Opinion

NAMEROFF, Special Trial Judge:

This case was heard pursuant to section 7443A(b) and Rule 180 et seq.1 Respondent determined a deficiency in petitioner's Federal income tax for 1986 in the amount of $3,377. The issues for decision are 1) whether petitioner is entitled to a deduction for the use of his vehicle in excess of the amount allowed by the respondent; 2) whether petitioner is required...

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