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 that
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