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COOK v. COMMISSIONER

Docket No. 26918-95.

74 T.C.M. 339 (1997)

T.C. Memo. 1997-378

Richard G. and Patricia A. Cook v. Commissioner.

United States Tax Court.

Filed August 19, 1997.

Attorney(s) appearing for the Case

Richard G. Cook, pro se. David W. Sorensen, for the respondent.

MEMORANDUM OPINION

COUVILLION, Special Trial Judge:

This case was heard pursuant to section 7443A(b)(3) and Rules 180, 181, and 182.1

Respondent determined deficiencies in Federal income taxes of $1,061 and $408 and accuracy-related penalties of $212 and $82 under section 6662(a), respectively, for petitioners, 1991 and 1992 tax years.

The issues for decision are: (1) Whether home office expenses incurred by Richard...

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