SHACKELFORD v. COMMISSIONER

Docket No. 13183-92.

67 T.C.M. 3088 (1994)

T.C. Memo. 1994-271

Betty J. Shackelford v. Commissioner.

United States Tax Court.

Filed June 13, 1994.


Attorney(s) appearing for the Case

Roderick L. MacKenzie, 1028 2nd St., Sacramento, Calif., for the petitioner. Daniel J. Parent, for the respondent.


Memorandum Findings of Fact and Opinion

CHIECHI, Judge:

Respondent determined a deficiency in petitioner's Federal income tax for 1988 in the amount of $28,873 and additions to tax for that year under sections 6653(a) and 6661(a) in the amounts of $1,444 and $7,125, respectively.1

The issues remaining for decision are:

(1) Is petitioner entitled to a deduction for amounts claimed paid to outside consultants? We...

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