Duncan Bass v. Commissioner

T.C. Memo. 2018-19

UNITED STATES TAX COURT DUNCAN BASS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 24071-16. Filed February 21, 2018. Duncan Bass, pro se. Tammie A. Geier, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION ASHFORD, Judge: Respondent determined a deficiency of $3,902 in petitioner’s Federal income tax for the 2013 taxable year. The issue for decision is whether petitioner is entitled to deduct certain expenses he reported on his -2- [*2] Schedule C, Profit or Loss From Business.1 We resolve this issue in favor of respondent. FINDINGS OF FACT Some…