MAERKI v. COMMISSIONER

Docket No. 15393-93.

70 T.C.M. 820 (1995)

T.C. Memo. 1995-460

Kent Maerki and Kathleen Turner v. Commissioner.

United States Tax Court.

Filed September 27, 1995.


Attorney(s) appearing for the Case

Kevin J. Mirch, Reno, Nev., for the petitioners. David W. Sorensen, for the respondent.


MEMORANDUM OPINION

RUWE, Judge:

Respondent determined a deficiency in petitioners' 1990 Federal income tax in the amount of $11,280 and an addition to tax in the amount of $564, pursuant to section 6651(a)(1).1

The issues for decision are: (1) Whether petitioners underreported gross income in the amount of $4,398; (2) whether petitioners are entitled to deduct $38,271 for expenses, which they claimed on Schedule C, for...

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