T.C. Memo. 1999-102
UNITED STATES TAX COURT
GORDON B. COLOGNE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 12298-97. Filed March 31, 1999.
Erla Elizabeth Arnold, for petitioner.
Christine V. Olsen, for respondent.
MEMORANDUM OPINION
COHEN, Chief Judge: Respondent determined a deficiency in
petitioner's Federal income tax in the amount of $11,032 for the
taxable year 1994. By amendment to the answer, respondent
asserts an increased deficiency in the amount of $14,297. The
issue for decision is whether petitioner is entitled to deduct as
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