SHORES v. COMMISSIONER

Docket No. 3390-97.

75 T.C.M. 2368 (1998)

T.C. Memo. 1998-193

Susan E. Shores v. Commissioner.

United States Tax Court.

Filed May 26, 1998.


Attorney(s) appearing for the Case

Audrey J. Orlando, for the petitioner.

G. Michelle Ferreira, for the respondent.


MEMORANDUM OPINION

PANUTHOS, Chief 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 petitioner's 1994 Federal income tax in the amount of $5,354.

The only issue for decision is whether petitioner is entitled to deduct certain business expenses, which she claimed on Schedule C of her 1994 return, in excess of the...

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