ZIPORYN v. COMMISSIONER

Docket No. 12515-95.

73 T.C.M. 2440 (1997)

T.C. Memo. 1997-151

Marvin Ziporyn v. Commissioner.

United States Tax Court.

Filed March 24, 1997.


Attorney(s) appearing for the Case

Marvin Ziporyn, pro se. Edith E. Siler, for the respondent.


MEMORANDUM OPINION

GOLDBERG, Special Trial Judge:

The case was heard pursuant to section 7443A(b)(3) of the Code and Rules 180, 181, and 182.1 Respondent determined a deficiency in petitioner's Federal income tax for 1990 in the amount of $7,035. The issues for decision are: (1) Whether petitioner is entitled to a Schedule C deduction for business expenses in excess of the amounts allowed by respondent; and (2) whether petitioner...

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