Docket No. 107-95.

72 T.C.M. 1187 (1996)

T.C. Memo. 1996-498

Steven J. and Michele D. Scagliotta v. Commissioner.

United States Tax Court.

Filed November 6, 1996.

Attorney(s) appearing for the Case

Steven J. Scagliotta, pro se. Peter M. Kardel, for the petitioner Michele D. Scagliotta. James A. Whitten, for the respondent.


COUVILLION, Special Trial Judge:

This case was heard pursuant to section 7443A(b)(3) and Rules 180, 181, and 182.1

Respondent determined a deficiency of $6,741 in petitioners' 1990 Federal income tax and an accuracy-related penalty of $1,348.20 under section 6662(a).

The issues for decision are: (1) Whether petitioners are entitled to deductions under section 162(a) for expenses incurred from...

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