JAMES v. COMMISSIONER

Docket No. 25196-92.

70 T.C.M. 1420 (1995)

T.C. Memo. 1995-562

Joseph J. James v. Commissioner.

United States Tax Court.

Filed November 27, 1995.


Attorney(s) appearing for the Case

Joseph J. James, pro se. Michael D. Baker, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

PARR, Judge:

Respondent determined a deficiency in petitioner's Federal income tax for 1986 of $8,414 and an addition to tax for substantial understatement of tax under section 66611 of $2,104.

The issues for decision are: (1) Whether petitioner substantiated any rental expenses in excess of those allowed by respondent. We find that he did to the extent stated herein. (2) Whether...

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