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THOMAS v. COMMISSIONER

Docket No. 12096-94.

72 T.C.M. 570 (1996)

T.C. Memo. 1996-403

Bill R. and Carolina N. Thomas v. Commissioner.

United States Tax Court.

Filed August 27, 1996.

Attorney(s) appearing for the Case

Kenneth Alan Thomas, Dallas, Tex., for the petitioners. Alvin A. Ohm, for the respondent.

MEMORANDUM OPINION

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' Federal income tax for 1991 in the amount of $1,335. After concessions, the issue for decision is whether petitioners are entitled to a Schedule A deduction claimed for unreimbursed employee business expenses.

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