T.C. Memo. 2003-329
UNITED STATES TAX COURT
EUGENE AMOS, JR., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 13391-01. Filed December 1, 2003.
Terrance A. Costello, for petitioner.
Blaine C. Holiday, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
CHIECHI, Judge: Respondent determined a deficiency of
$61,668 in petitioner’s Federal income tax (tax) for 1997.
The only issue remaining for decision1 is whether the
1Petitioner concedes the determinations in the notice of
deficiency (notice) issued to petitioner with respect to 1997 to
disallow $6,755 of deductions claimed by petitioner in Schedule
(continued...)
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