PHILIPPI v. COMMISSIONER

Docket No. 16008-02.

86 T.C.M. 331 (2003)

T.C. Memo. 2003-257

Patrick F. Philippi v. Commissioner.

United States Tax Court.

Filed September 2, 2003.


Attorney(s) appearing for the Case

Patrick F. Philippi, pro se.

Melissa J. Hedtke, for respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

CHIECHI, Judge:

Respondent determined deficiencies of $3,994 and $4,532 in petitioner's Federal income tax (tax) for 1999 and 2000, respectively.

The issues remaining for decision are:1

(1) Is petitioner entitled to deduct for 2000 claimed Schedule A expenses in excess of those allowed by respondent? We hold that he is not. (2) Is petitioner entitled to deduct...

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