SHEPHERD v. COMMISSIONER

Docket No. 4205-97.

75 T.C.M. 2277 (1998)

T.C. Memo. 1998-174

Charles E. Shepherd v. Commissioner.

United States Tax Court.

Filed May 12, 1998.


Attorney(s) appearing for the Case

Charles E. Shepherd, pro se. David Choi, for the respondent.


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...

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