- 34 -
to the other deductions that he claimed in that schedule, he is
entitled to deduct $595 for contract labor expenses and $60 for
automobile and travel expenses and (2) that he has 1991 Schedule
E "total income" of $26. On the record before us, we sustain
respondent's determination imposing the accuracy-related penalty
for 1991 to the extent that it is attributable to the $7,633
expense deduction, and resulting "total loss", that petitioner
claimed in his 1991 Schedule E.
To reflect the foregoing and the concessions of the parties,
Decision will be entered
under Rule 155.
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