T.C. Memo. 2003-229
UNITED STATES TAX COURT
EVERETT J. DIERS, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 619-01. Filed July 31, 2003.
Everett J. Diers, pro se.
Catherine S. Tyson, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
VASQUEZ, Judge: Respondent determined a $13,126 deficiency
in petitioner’s Federal income tax for 1996. The issues for
decision are (1) whether petitioner failed to report on Schedule
C, Profit or Loss From Business, nonemployee compensation of
$26,738; (2) whether petitioner is entitled to claim Schedule C
automobile expenses of $8,910; (3) whether he is entitled to
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