T.C. Memo. 2001-83 UNITED STATES TAX COURT HAROUT AND MANIK GAPIKIA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 1882-00. Filed April 5, 2001. Harout and Manik Gapikia, pro sese. Patricia H. Delzotti, for respondent. MEMORANDUM OPINION DEAN, Special Trial Judge: Respondent determined a deficiency of $3,611 in petitioners’ 1996 Federal income tax. The issues for decision are: (1) Whether petitioners are entitled to deductions for job expenses claimed on Schedule A, Itemized Deductions, beyond those allowed by respondent; and (2) whether petitioners are entitled to deductions for businessPage: 1 2 3 4 5 6 7 8 9 Next
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