Eugen D. Georgescu v. Commissioner of Internal Revenue Service

28 F.3d 105 74 A.F.T.R.2d 94 -5296 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Eugen D. GEORGESCU, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellee. No. 93-70267. United States Court of Appeals, Ninth Circuit. Submitted June 21, 1994. * Decided July 8, 1994. Before: TANG, PREGERSON, and T.G. NELSON, Circuit Judges. 1 MEMORANDUM ** 2 Eugen D. Georgescu appeals pro se the tax court's decision upholding the Commissioner of Internal Revenue's (CIR) disallowance of certain business-expense deductions claimed by Georgescu for the tax year 1987. We have jurisdiction pursuant to 26 U.S.C. Sec. 7482 , and we affirm. 3 We review the tax court's conclusions of law de novo and findings of fact for clear error. Norgaard v. Commissioner, 939 F.2d 874, 877 (9th Cir.1991) (citing Betson v. Commissioner, 802 F.2d 365, 367 (9th Cir.1986)). 4 Section 162 of the Internal Revenue Code allows taxpayers to deduct "all the ordinary and necessary expenses…