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TROUTMAN, JR. v. COMMISSIONER

Docket No. 12449-01.

87 T.C.M. 953 (2004)

T.C. Memo. 2004-32

Adrian D. Troutman, Jr., v. Commissioner.

United States Tax Court.

Filed February 6, 2004.

Attorney(s) appearing for the Case

Adrian D. Troutman, Jr., pro se.

Julie L. Payne, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

VASQUEZ, Judge:

Respondent determined an income tax deficiency of $22,270 and a penalty pursuant to section 6662(a)1 of $4,454 for 1999. After concessions,2 the issues for decision are: (1) Whether Adrian D. Troutman, Jr. (petitioner), is entitled to a deduction pursuant to section 162(a)(1) for alleged additional compensation paid to his employee;

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