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VISIN v. COMMISSIONER

Docket No. 10149-02.

86 T.C.M. 279 (2003)

T.C. Memo. 2003-246

Michael H. Visin and Natalie Marselly v. Commissioner.

United States Tax Court.

Filed August 18, 2003.

Attorney(s) appearing for the Case

Michael H. Visin, pro se.

Frank Panza, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

ARMEN, Special Trial Judge:

Respondent determined deficiencies in petitioners' Federal income taxes for the taxable years 1997 and 1998 in the amounts of $1,393 and $1,365, respectively.

After a concession by petitioners,1 the issues for decision by the Court are as follows:

(1) Whether for each of the years in issue, petitioners' deduction for the business use of their...

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