JANSS v. COMMISSIONER

Docket No. 60932.

16 T.C.M. 365 (1957)

T.C. Memo. 1957-84

Peter F. Janss v. Commissioner.

United States Tax Court.

Filed May 24, 1957.


Attorney(s) appearing for the Case

Peter W. Janss, Esq., 1301 River Vista Drive, Des Moines, Ia., for the petitioner. Hunter D. Heggie, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

This proceeding involves a deficiency in income tax for the year 1954 in the amount of $120.60.

The sole contested issue is whether petitioner is entitled to deduct in 1954 as travel expenses, including amounts spent for meals and lodging, the amounts paid in connection with his employment in the Territory of Alaska.

Findings of Fact

Petitioner is an individual residing at Des Moines, Polk County...

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