VAKSMAN v. COMMISSIONER

Docket No. 4741-00.

82 T.C.M. 19 (2001)

T.C. Memo. 2001-165

Fabian Vaksman v. Commissioner.

United States Tax Court.

Filed July 3, 2001.


Attorney(s) appearing for the Case

Fabian Vaksman, pro se. Derek B. Matta, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

ARMEN, Special Trial Judge:

Respondent determined a deficiency in petitioner's Federal income tax for 1997 in the amount of $2,217.

After concessions by the parties,1 the issues for decision, all of which involve the substantiation of deductions claimed by petitioner on his Schedule C, are as follows:

(1) Whether petitioner is entitled to a deduction for depreciation on...

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