Ernest A. and Berniece C. Hunter - Page 1

                                  T.C. Memo. 2000-2                                   

                               UNITED STATES TAX COURT                                

                  ERNEST A. AND BERNIECE C. HUNTER, Petitioners v.                    
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 17909-98.                  Filed January 5, 2000.           

               Ernest A. and Berniece C. Hunter, pro se.                              
               Shawna Early, for respondent.                                          

                                 MEMORANDUM OPINION                                   
               POWELL, Special Trial Judge: Respondent determined a                   
          deficiency in petitioners' 1997 Federal income tax in the amount            
          of $360.  Unless otherwise indicated, section references are to             
          the Internal Revenue Code in effect for the year in issue.                  
               The issue is whether petitioners are entitled to deduct                
          $3,700 for expenses incurred by petitioner Ernest A. Hunter                 
          (petitioner) in going to the New York City Municipal Reference              
          and Research Center and The New York Public Library.                        

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