Docket No. 7132-94.

72 T.C.M. 568 (1996)

T.C. Memo. 1996-402

Ronald L. and Deborah L. Miller v. Commissioner.

United States Tax Court.

Filed August 27, 1996.

Attorney(s) appearing for the Case

Ronald L. Miller, pro se. Alvin A. Ohm, for the respondent.


GOLDBERG, Special Trial Judge:

This case was heard pursuant to section 7443A(b)(3) and Rules 180, 181, and 182.1 Respondent determined a deficiency in petitioners' 1990 Federal income tax in the amount of $2,786. The issue is whether petitioners are entitled to deduct various expenses claimed on their Schedule C in excess of the amounts allowed by respondent. Petitioners resided in Dallas, Texas, at the time...

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