T.C. Memo. 2001-121
UNITED STATES TAX COURT
ERIN MULLIN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 16722-99. Filed May 23, 2001.
Erin Mullin, pro se.
G. Michelle Ferreira, for respondent.
MEMORANDUM OPINION
CARLUZZO, Special Trial Judge: Respondent determined a
deficiency of $1,436 in petitioner’s 1996 Federal income tax.
The issues for decision are whether petitioner is entitled to
trade or business expense deductions for: (1) Home office
expenses, and (2) interest paid on student loans.
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