Russo v. Commissioner

FRANK V. RUSSO and DIXIE A. RUSSO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Russo v. Commissioner

Docket No. 4947-80.

United States Tax Court

T.C. Memo 1982-248; 1982 Tax Ct. Memo LEXIS 498; 43 T.C.M. (CCH) 1308; T.C.M. (RIA) 82248;

May 5, 1982.

Frank V. Russo, pro se.

Alan J. Pinner, for the respondent.

RAUM

MEMORANDUM FINDINGS OF FACT AND OPINION

RAUM, Judge: The Commissioner determined an income tax deficiency of $ 420 for the taxable year ended December 31, 1976. The issues for decision are: (1) Whether the Commissioner properly disallowed certain employee business expenses…