BENHAM v. COMMISSIONER

Docket No. 9703-98.

79 T.C.M. 2054 (2000)

T.C. Memo. 2000-165

Thomas B. Benham v. Commissioner.

United States Tax Court.

Filed May 22, 2000.


Attorney(s) appearing for the Case

Thomas B. Benham, pro se. Clinton M. Fried, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

DEAN, Special Trial Judge:

Respondent determined deficiencies in petitioner's Federal income taxes of $6,409 for 1994 and $1,596 for 1995 and an accuracy-related penalty under section 6662(a)1 of $1,282 for 1994.

Petitioner has conceded that he is not entitled to deduct attorney's fees and legal costs associated with his divorce and that he may not deduct in 1994 State taxes paid...

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