T.C. Memo. 2006-172
UNITED STATES TAX COURT
BRIAN F. NICELY, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 14979-04. Filed August 17, 2006.
Brian F. Nicely, pro se.
Karen Lynne Baker, for respondent.
MEMORANDUM OPINION
CHIECHI, Judge: Respondent determined a deficiency of
$3,321 in petitioner’s Federal income tax (tax) for his taxable
year 2002.
The issues remaining for decision are:
(1) Is petitioner entitled to deduct certain claimed automo-
bile expenses? We hold that he is not.
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