LANDSBERG v. COMMISSIONER

MORTIMER Z. LANDSBERG, PROPRIETOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

LANDSBERG v. COMMISSIONER

No. 10468-99

United States Tax Court

T.C. Memo 2001-105; 2001 Tax Ct. Memo LEXIS 132; 81 T.C.M. (CCH) 1568;

May 2, 2001, Filed

Decision will be entered for respondent.

Mortimer Z. Landsberg, pro se.

Wendy K. Abkin, for respondent.

Carluzzo, Lewis R.

CARLUZZO

MEMORANDUM OPINION

CARLUZZO, SPECIAL TRIAL Judge: Respondent determined a deficiency of $ 2,719 in petitioner's 1995 Federal income tax.

The issue for decision is whether petitioner's 1995 net earnings from self-employment and…