Paul Cousino v. Commissioner of Internal Revenue

ORDER

This appeal has been referred to a panel of the Court pursuant to Rule 9(a), Rules of the Sixth Circuit. After examination of the briefs and record, this panel agrees unanimously that oral argument is not needed. Rule 34(a), Federal Rules of Appellate Procedure.

The petitioner has wholly failed to present any arguable support for his claim that his expenses incurred for maintaining or operating his home office are deductible under the circumstances of this case. As a junior high school teacher, the petitioner is required to spend in excess of seven hours a day at the school. He has his…