T.C. Memo. 2000-41 UNITED STATES TAX COURT DAVID EDWARD NEUMEISTER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 11542-98. Filed February 8, 2000. David Edward Neumeister, pro se. Steven Knox, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION ARMEN, Special Trial Judge: Respondent determined a deficiency in petitioner's Federal income tax for the taxable year 1996 in the amount of $574. After concessions by petitioner,1 the issue for decision is whether petitioner is 1 Petitioner concedes that if he is entitled to a deduction (continued...)Page: 1 2 3 4 5 6 Next
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