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BENSON v. COMMISSIONER

Dkt No. 22965-05.

93 T.C.M. 1199 (2007)

T.C. Memo. 2007-113

David E. Benson v. Commissioner.

United States Tax Court.

May 2, 2007.

Attorney(s) appearing for the Case

David E. Benson, pro se.

Ann M. Welhaf and Michael A. Raiken, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

CHIECHI, Judge.

Respondent determined a deficiency of $2,316 in, and an accuracy-related penalty under section 6662(a)1 of $463.20 on, petitioner's Federal income tax (tax) for 1999.

The issues remaining for decision are:

(1) Is petitioner entitled to deduct certain legal fees in determining his Schedule C net loss? We hold that he is not.

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