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 toPage: 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
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