T.C. Memo. 2000-289 UNITED STATES TAX COURT JIM L. WESTLING, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 649-98. Filed September 15, 2000. Steven R. Stolar and Kristina S. Keller, for petitioner. Ric D. Hulshoff, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION LARO, Judge: Petitioner petitioned the Court to redetermine a $4,255 deficiency in his 1996 Federal income tax. The deficiency stems from respondent’s disallowance of an $18,414 deduction that petitioner claimed as a miscellaneous itemized deduction for travel expenses connected with his employment as a merchant seaman. Petitioner ascertained the amount of thatPage: 1 2 3 4 5 6 7 8 9 10 Next
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