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McCOY v. COMMISSIONER

Docket No. 9638-95.

73 T.C.M. 2578 (1997)

T.C. Memo. 1997-177

Mack L. McCoy and Catherine McCoy v. Commissioner.

United States Tax Court.

Filed April 14, 1997.

Attorney(s) appearing for the Case

Mack L. McCoy, pro se. Gregory J. Powers, for the respondent.

MEMORANDUM OPINION

NAMEROFF, Special Trial Judge:

This case was heard pursuant to the provisions of section 7443A(b) (3)1 and Rules 180, 181, and 182. Respondent determined a deficiency in petitioners' 1991 Federal income tax in the amount of $4,200 and an accuracy-related penalty under section 6662(a) in the amount of $840.

The issues for decision are: (1) Whether petitioners are entitled to a section 162 deduction for...

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