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YIP v. COMMISSIONER

Dkt. No. 689-06.

93 T.C.M. 1305 (2007)

T.C. Memo. 2007-139

Hon Pui Yip v. Commissioner.

United States Tax Court.

June 4, 2007.

Attorney(s) appearing for the Case

Hon Pui Yip, pro se.

Stephanie M. Profitt, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

HAINES, Judge.

Respondent determined a deficiency in petitioner's 2001 Federal income tax of $58,956.1 After concessions,2 the issues for decision are: (1) Whether petitioner is entitled to deduct on Schedule C, Profit or Loss From Business, expenses in an amount greater than determined by respondent; and (2) whether petitioner is liable for self-employment...

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