BROOKS v. COMMISSIONER

Docket No. 21335-89.

63 T.C.M. 1973 (1992)

T.C. Memo. 1992-63

Patrick Brooks, Jr. v. Commissioner.

United States Tax Court.

Filed February 3, 1992.


Attorney(s) appearing for the Case

Patrick Brooks, Jr., pro se. Robert A. Baxer and Arthur Yellin, for the respondent.


Memorandum Opinion

GOLDBERG, Special Trial Judge:

This case was heard pursuant to the provisions of section 7443A(b)(3).1

Respondent determined deficiencies in petitioner's Federal income tax as follows: for tax year 1984, a deficiency of $949 and for tax year 1985, a deficiency of $1,464, on the ground that a portion of the deductions for rental property were not allowable. Respondent, in his amendment to answer to amended...

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