ELLISON v. COMMISSIONER

Docket No. 24315-91.

68 T.C.M. 630 (1994)

T.C. Memo. 1994-437

Samuel R. Ellison and Patricia K. Ellison v. Commissioner.

United States Tax Court.

Filed August 25, 1994.


Attorney(s) appearing for the Case

William J. Hagan, 1 Carey Dr., Ambler, Pa., for the petitioners. Douglas A. Fendrick, for the respondent.


Memorandum Findings of Fact and Opinion

PARR, Judge:

Respondent determined deficiencies in petitioners' Federal income tax for 1988 of $10,407, and additions to petitioners' Federal income tax for 1988 of $520.35 under section 6653(a)(1)(A),1 and $1,967.25 under section 6661.

After concessions, the issues for decision are: (1) Whether petitioners are entitled to deduct job expenses and tax preparation fees claimed on...

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