James A. Nielsen - Page 9




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          the Air Force for that year, and claims as deductions a total of            
          $6,650, consisting of (1) $650 for “utilities” and (2) $6,000 for           
          “operating expenses”.  The consequent “net loss” of $358; i.e.,             
          $6,292 - $6,650, is then set off against petitioner’s previously            
          reported income, resulting in a claim for refund of $98.                    
               The Form 1040X for 2001 also incorporates a Schedule C.                
          Again, it does not identify any business or profession or any               
          product or service, nor does it list a business name or address.            
          Rather, it reports gross income of $6,360; i.e., virtually the              
          same value of the lodging furnished to petitioner in 2001 as                
          reported on the Form 1099-MISC issued by the Air Force,7 and                
          claims as deductions a total of $7,117, consisting of (1) $817              
          for “utilities” and (2) $6,300 for “operating expenses”.  The               
          consequent “net loss” of $757; i.e., $6,360 - $7,117, is then set           
          off against petitioner’s previously reported income, resulting in           
          a claim for refund of $228.                                                 
                                     Discussion                                       
               Summary judgment is intended to expedite litigation and                
          avoid unnecessary and expensive trials.  Fla. Peach Corp. v.                
          Commissioner, 90 T.C. 678, 681 (1988).  Summary judgment may be             
          granted with respect to all or any part of the legal issues in              


               7  Again, there is a $20 discrepancy between the amount                
          reported on the 2001 Form 1099-MISC by the Air Force ($6,380) and           
          the amount reported by petitioner on the Schedule C ($6,360).               
          See supra note 6.                                                           






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