ADAMS v. COMMISSIONER

Docket No. 17817-94.

73 T.C.M. 2168 (1997)

T.C. Memo. 1997-111

Robin Adams v. Commissioner.

United States Tax Court.

Filed March 4, 1997.


Attorney(s) appearing for the Case

Robin Adams, pro se. Ann M. Murphy, 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 deficiencies in petitioner's 1990 and 1991 Federal income taxes in the respective amounts of $3,529 and $3,694.

After concessions,2 the issues for decision are: (1) Whether petitioner has substantiated the payment of expenses related to his...

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