MARTIN v. COMMISSIONER

Docket No. 70846.

19 T.C.M. 1216 (1960)

T.C. Memo. 1960-217

George H. Martin and Irene Martin v. Commissioner.

United States Tax Court.

Filed October 11, 1960.


Attorney(s) appearing for the Case

Downey Rice, Esq., for the petitioners. Paul D. Ritter, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

Respondent determined a deficiency in income tax of petitioners in the amount of $281.46 for the year 1956.

The sole issue is whether petitioners are entitled to a deduction of $1,407.29 for travel expenses.

Findings of Fact

Petitioners, husband and wife, are residents of Trenton, New Jersey. They filed a joint income tax return for the year 1956 with the director of internal revenue at Camden, New...

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