T.C. Memo. 2004-180
UNITED STATES TAX COURT
GEORGE A. AND CHRISTINE M. EVAN, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 1312-01. Filed August 3, 2004.
George A. and Christine M. Evan, pro sese.
Kathleen C. Schlenzig, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
HAINES, Judge: Respondent determined deficiencies of $4,592
and $6,081 in petitioner George Evan’s (Mr. Evan’s) and
petitioner Christine Evan’s (Mrs. Evan’s) Federal income taxes
for 1997 and 1998 (years in issue), respectively. The issues to
be decided are: (1) Whether petitioners are entitled to
deductions for unreimbursed employee expenses claimed on Schedule
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