MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge.
Respondent determined a deficiency of $3,494 in petitioner's Federal income tax for 2001 and an addition to tax of $35 under section 6651(a)(1). After concessions by respondent, the issues for decision are:
(1) Whether petitioner was a statutory employee in 2001 under section 3121(d)(3)(D);
(2) whether petitioner is entitled to deduct additional expenses in 2001;
(3) whether petitioner...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
