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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