FAST v. COMMISSIONER

Docket No. 5371-96.

76 T.C.M. 171 (1998)

T.C. Memo. 1998-272

Judith E. Stephenson Fast v. Commissioner.

United States Tax Court.

Filed July 27, 1998.


Attorney(s) appearing for the Case

Judith E. Stephenson Fast, pro se. Susan K. Greene, for the respondent.


MEMORANDUM OPINION

GALE, Judge:

Respondent determined a deficiency of $14,704 in petitioner's 1993 Federal income tax, an addition to tax under section 6651(a)1 of $1,476.75, and an addition to tax under section 6654(a) of $206.50.

After concessions,2 we must decide the following issues:

(1) Whether petitioner is entitled to certain business expense deductions. We hold that she is...

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