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VITALE v. COMMISSIONER

Docket No. 346-97.

77 T.C.M. 1869 (1999)

T.C. Memo. 1999-131

Ralph Louis Vitale, Jr. v. Commissioner.

United States Tax Court.

Filed April 21, 1999.

Attorney(s) appearing for the Case

Ralph Louis Vitale, Jr., pro se. William J. Gregg and Judith C. Cohen, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

FAY, Judge:

Respondent determined deficiencies in petitioner's 1993 and 1994 Federal income taxes in the respective amounts of $4,256 and $6,702, and accuracy-related penalties under section 6662(a)1 in the respective amounts of $851 and $1,751.

The issues for decision are: (1) Whether petitioner was in the trade or business of being an author during the years in issue; if so, ...

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