HIRAHARA v. COMMISSIONER

Docket No. 23603-94.

73 T.C.M. 1699 (1997)

T.C. Memo. 1997-16

Leslie S. Hirahara v. Commissioner.

United States Tax Court.

Filed January 8, 1997.


Attorney(s) appearing for the Case

Leslie S. Hirahara, pro se. Jonathan J. Ono, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

GERBER, Judge:

Respondent determined a deficiency in petitioner's 1991 Federal income tax in the amount of $76,076, and a penalty under section 6662(a)1 in the amount of $13,953.

After concessions, the issues remaining for our consideration are: (1) Whether petitioner is entitled to claim an interest expense deduction for his sole proprietorship activity reported on Schedule C of...

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