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
Page: 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011