CHRISTIAN v. COMMISSIONER

Docket No. 23902-97.

80 T.C.M. 902 (2000)

T.C. Memo. 2000-385

James L. Christian v. Commissioner.

United States Tax Court.

Filed December 20, 2000.


Attorney(s) appearing for the Case

James L. Christian, pro se. Yvonne M. Peters, for the respondent.


MEMORANDUM OPINION

BEGHE, Judge:

Respondent determined a deficiency of $10,776 in petitioner's 1993 Federal income tax. After concessions, the issues remaining for decision are whether petitioner is entitled to deduct expenses claimed in excess of the amounts allowed by respondent with respect to the following three items or types of items: (1) Of $2,332 claimed as a deduction for depreciation in connection with writing and retreat activities, any more than...

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