Kevin E. O'Brien - Page 1

                                 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              

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