Harout and Manik Gapikia - Page 1

                                 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 business                 

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