RILEY v. COMMISSIONER

Docket No. 59794.

16 T.C.M. 485 (1957)

T.C. Memo. 1957-117

Fred C. and Evelyn P. Riley v. Commissioner.

United States Tax Court.

Filed June 28, 1957.


Attorney(s) appearing for the Case

Clyde W. Chapman, Esq., Atlanta National Building, Atlanta, Ga., for the petitioners. Miller Bowen, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

ARUNDELL, Judge:

Respondent determined a deficiency in income tax for the taxable year ended December 31, 1952, in the amount of $321.20.

The sole issue is whether the respondent erred in disallowing "travel expense" in the amount of $1,607.57.

Findings of Fact

Petitioners are individuals, husband and wife, who reside in Atlanta, Georgia. They filed a joint income tax return for the taxable...

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