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BROWN v. COMMISSIONER

Docket No. 30255-88.

59 T.C.M. 463 (1990)

T.C. Memo. 1990-204

Jeremiah and Rose Marie Brown v. Commissioner.

United States Tax Court.

Filed April 23, 1990.

Attorney(s) appearing for the Case

Jeremiah Brown, pro se. Robin L. Herrell, for the respondent.

Memorandum Findings of Fact and Opinion

RUWE, Judge:

In a notice of deficiency dated August 29, 1988, respondent determined a deficiency of $1,352 in petitioners' Federal income tax for 1985. Following a concession,1 the issues for decision are: (1) Whether petitioners failed to report $125 of rental income; (2) whether petitioners have substantiated various expenses claimed on Schedule E of their return in amounts greater...

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