John Gallo - Page 9

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          offer to carry the box back to petitioner’s car, petitioner then            
          incurred great pain and aggravation returning to his car with the           
          box.  We do not believe that this vignette requires us to                   
          sanction respondent’s counsel.                                              
               Finally, petitioner characterizes respondent’s actions as              
          demonstrating obstructionism, vindictiveness, and general bad               
          faith.  Considering respondent’s motion to dismiss for lack of              
          jurisdiction on the grounds of an untimely filed petition,                  
          subsequently denied, respondent’s motion to dismiss for lack of             
          prosecution upon petitioner’s failure to appear at the original             
          call of this case on March 6, 1997, and the aforementioned                  
          problems with discovery and the “Branerton” conference,                     
          petitioner characterizes himself as a victim due to his penury              
          and physical and mental impairments, and, as such, prays that the           
          case be dismissed.  Each of the incidents of which petitioner               
          complains was not by itself irregular, and they have only become            
          heightened in combination by reason of petitioner’s particular              
          situation.  We do not ascribe any vindictiveness or bad faith to            
          respondent’s individual actions, which had, at each time, some              
          justification.  Accordingly, we find no grounds to grant                    
          petitioner’s motion, and it shall be denied.                                
               We now turn to the merits of this case.  Section 162 allows            
          deductions for all the ordinary and necessary expenses paid or              
          incurred during the taxable year in carrying on any trade or                

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