MEMORANDUM OPINION
FOLEY, Judge:
Respondent determined a $20,066 deficiency and a $4,013 accuracy-related penalty for 1993. All section references are to the Internal Revenue Code in effect for 1993, and all Rule references are to the Tax Court Rules of Practice and Procedure. The issues for decision are:
1. Whether petitioner is entitled to deductions for business expenses. We hold that he is to the extent provided below.
2. Whether petitioner...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.