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MURATA v. COMMISSIONER

Docket No. 2166-95.

72 T.C.M. 117 (1996)

T.C. Memo. 1996-321

JoEllen Miller Murata v. Commissioner.

United States Tax Court.

Filed July 15, 1996.

Attorney(s) appearing for the Case

JoEllen Miller, pro se. Michele Or and Louise Pais, for the respondent.

MEMORANDUM OPINION

NAMEROFF, Special Trial Judge:

This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.1 Respondent determined a deficiency in petitioner's 1991 Federal income tax in the amount of $1,628.

After concessions, the issues for decision are: (1) Whether petitioner is entitled to a Schedule A deduction for "research" expenses in excess of the amount previously allowed...

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