Levi v. Comm'r

STEVEN N. LEVI AND CRISTINA LEVI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Levi v. Comm'r

Docket No. 10903-13.

United States Tax Court

T.C. Memo 2016-108; 2016 Tax Ct. Memo LEXIS 107;

June 2, 2016, Filed

Decision will be entered pursuant to Rule 155.

Steven N. Levi and Cristina Levi, Pro sese.

Anne M. Craig and Lauren B. Epstein, for respondent.

DAWSON, Judge.

DAWSON

MEMORANDUM OPINION

DAWSON, Judge: After concessions by both parties, the issues remaining for decision in this case are whether Steven N. Levi (petitioner)1 is entitled for the taxable year 2010, to: (1) all deductions…