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WOODS v. COMMISSIONER

Dkt. No. 13056-02.

87 T.C.M. 1299 (2004)

T.C. Memo. 2004-114

Victor Woods v. Commissioner.

United States Tax Court.

May 11, 2004.

Attorney(s) appearing for the Case

Victor Woods, pro se;

Thomas Yang, for respondent.

HAINES, Judge:

Respondent determined a deficiency of $3,438 in petitioner's Federal income tax for 1999.1 The issue to be decided is whether petitioner is entitled to deduct his claimed Schedule C expenses for 1999.

FINDINGS OF FACT

Some of the facts have been stipulated and are so found. The stipulation of facts and the attached exhibits are incorporated herein by this reference. At the time he filed the petition...

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