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HAYES v. COMMISSIONER

Docket No. 7183-90.

62 T.C.M. 1329 (1991)

T.C. Memo. 1991-586

Leroy Hayes, Jr. v. Commissioner.

United States Tax Court.

Filed November 27, 1991.

Attorney(s) appearing for the Case

Leroy Hayes, Jr., pro se. Melanie R. Urban, for the respondent.

Memorandum Opinion

BUCKLEY, Special Trial Judge:

This case was assigned pursuant to the provisions of section 7443A(b)1 and Rule 180 et seq. Respondent, by notice of deficiency, determined a deficiency in Federal income tax for petitioner's 1987 year in the amount of $683.

The issues for our decision are (1) whether petitioner is entitled to claimed business deductions for travel expenses, utilities, and dues in amounts...

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