T.C. Memo. 2000-239
UNITED STATES TAX COURT
ANTHONY S. D’ACQUISTO, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 1145-99. Filed August 4, 2000.
Edward X. Clinton, Jr., for petitioner.
David S. Weiner, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GOLDBERG, Special Trial Judge: Respondent determined a
deficiency in petitioner’s Federal income tax for the taxable
year 1994 in the amount of $14,650. Unless otherwise indicated,
section references are to the Internal Revenue Code in effect for
the year in issue.
The sole issue in this case is whether petitioner is an
independent contractor and can claim Schedule C business expense
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