T.C. Memo. 2003-286
UNITED STATES TAX COURT
DAVID J. BOYD, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 4794-00. Filed October 3, 2003.
David J. Boyd, pro se.
Louis H. Hill, for respondent.
MEMORANDUM OPINION
COUVILLION, Special Trial Judge: Respondent determined a
deficiency of $4,556 in petitioner’s Federal income tax for the
year 1995 and an addition to tax of $801.68 under section
6651(a)(1).
The issues for decision are: (1) Whether petitioner is
entitled to claim itemized deductions on Schedule A, Itemized
Deductions, for 1995; (2) whether petitioner is entitled to
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