T.C. Memo. 2000-199
UNITED STATES TAX COURT
KEVIN E. O’BRIEN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8646-98. Filed June 29, 2000.
Kevin E. O’Brien, pro se.
Deborah S. Dipiero, for respondent.
MEMORANDUM OPINION
NAMEROFF, Special Trial Judge: Respondent determined a
deficiency in petitioner’s 1993 Federal income tax of $6,933
and an addition to tax pursuant to section 6651(a)(1)1 of $1,690.
The issues for decision are: (1) Whether petitioner is
entitled to the deductions claimed for employee business expenses
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the year in issue, and
all Rule references are to the Tax Court Rules of Practice and
Procedure.
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