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LOCKETT v. COMMISSIONER

Docket No. 3978-94.

73 T.C.M. 2154 (1997)

T.C. Memo. 1997-107

Curtis G. and Edna L. Lockett v. Commissioner.

United States Tax Court.

Filed March 3, 1997.

Attorney(s) appearing for the Case

Curtis G. Lockett, pro se. Ruth Perez, for the respondent.

MEMORANDUM OPINION

COUVILLION, Special Trial Judge:

This case was heard pursuant to section 7443A(b)(3)1 and Rules 180, 181, and 182.

Respondent determined deficiencies in Federal income taxes of $7,012 and $5,985, respectively, for petitioners' 1991 and 1992 tax years.

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

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