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JAMES M. v. COMMISSIONER

Dkt. No. 8861-03.

89 T.C.M. 1126 (2005)

T.C. Memo. 2005-97

James M. and Karen K. Barton v. Commissioner.

United States Tax Court.

May 3, 2005.

Attorney(s) appearing for the Case

E. Rhett Buck, Jr., for petitioners.

W. Lance Stodghill, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

KROUPA, Judge.

Respondent determined a $6,713 deficiency in petitioners' Federal income tax for 2000. After concessions, we are asked to decide whether petitioners substantiated the amounts of automobile expenses and entertainment expenses they claimed as unreimbursed business expenses of James Barton (petitioner). We hold that they did not.

Unless otherwise...

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