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GAPIKIA v. COMMISSIONER

Docket No. 1882-00.

81 T.C.M. 1488 (2001)

T.C. Memo. 2001-83

Harout and Manik Gapikia, v. Commissioner.

United States Tax Court.

Filed April 5, 2001.

Attorney(s) appearing for the Case

Harout and Manik Gapikia, pro sese.

Patricia H. Delzotti, for the respondent.

MEMORANDUM OPINION

DEAN, Special Trial Judge:

Respondent determined a deficiency of $3,611 in petitioners' 1996 Federal income tax. The issues for decision are: (1) Whether petitioners are entitled to deductions for job expenses claimed on Schedule A, Itemized Deductions, beyond those allowed by respondent; and (2) whether petitioners are entitled to deductions for business expenses claimed on Schedule C, Profit or Loss From Business, beyond those allowed...

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