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JORGE N. v. COMMISSIONER

Docket No. 8612-01.

85 T.C.M. 1321 (2003)

T.C. Memo. 2003-142

Jorge N. and Vivian Lopez v. Commissioner.

United States Tax Court.

Filed May 20, 2003.

Attorney(s) appearing for the Case

Jorge N. Lopez and Vivian Lopez, pro sese.

David B. Mora, for the respondent.

MEMORANDUM OPINION

CARLUZZO, Special Trial Judge:

Respondent determined deficiencies of $3,833 and $3,810 in petitioners' Federal income taxes for the years 1998 and 1999, respectively. The issue for decision for each year is whether petitioners are entitled to deductions for expenses incurred in connection with the sale and distribution of Amway Corp. (Amway) products. The resolution of this issue for each year depends upon whether petitioners' Amway distributorship...

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