Wayne Robert and Patricia A. Rogers - Page 8




                                       - 7 -                                          
         Commissioner v. Lundy, 516 U.S. 235, 252 (1996), quoting                     
         Badaracco v. Commissioner, 464 U.S. 386, 398 (1984).                         
         Accordingly, petitioners' appeal for relief must, in this                    
         instance, be addressed to their elected representatives.4                    
         Conclusion                                                                   
              In view of the foregoing, we hold that petitioners are not              
         entitled to the deductions in issue.  Respondent’s determination             
         is therefore sustained.                                                      
              Reviewed and adopted as the report of the Small Tax Case                
         Division.                                                                    
              To reflect our disposition of the disputed issues,                      


                                            Decision will be entered for              
                                       respondent.                                    












               4 Regarding petitioners’ concern about parity, it must be              
          acknowledged that differences do exist between the treatment of             
          employees and the self-employed for tax purposes.  However, our             
          disposition of the disputed issues in the present case would have           
          been no different if petitioner had been an employee rather than            
          a self-employed individual.                                                 





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