NICELY v. COMMISSIONER

Docket No. 14979-04.

92 T.C.M. 134 (2006)

T.C. Memo. 2006-172

Brian F. Nicely, v. Commissioner.

United States Tax Court.

August 17, 2006.


Attorney(s) appearing for the Case

Brian F. Nicely, pro se;

Karen Lynne Baker, for respondent.


MEMORANDUM OPINION

CHIECHI, Judge:

Respondent determined a deficiency of $3,321 in petitioner's Federal income tax (tax) for his taxable year 2002.

The issues remaining for decision are:

(1) Is petitioner entitled to deduct certain claimed automobile expenses? We hold that he is not.

(2) Is petitioner entitled to deduct certain claimed meal expenses? We hold that he is not.

(3) Is petitioner entitled to deduct certain claimed...

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