Thompson v. Comm'r

RONALD Z. THOMPSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Thompson v. Comm'r

No. 24178-05

United States Tax Court

T.C. Memo 2007-174; 2007 Tax Ct. Memo LEXIS 177; 94 T.C.M. (CCH) 24;

July 3, 2007, Filed

Anthony V. Diosdi, for petitioner.

Kaelyn Romey, for respondent.

Haines, Harry A.

HARRY A. HAINES

MEMORANDUM FINDINGS OF FACT AND OPINION

HAINES, Judge: Respondent determined a deficiency in petitioner's 2002 Federal income tax of $ 3,663, as well as a penalty under section 6662(a) of $ 733. 1

The issues for decision are: (1) Whether petitioner is entitled to deduct the expense of…