RAFFONE v. COMMISSIONER

Docket No. 89559.

20 T.C.M. 1698 (1961)

T.C. Memo. 1961-329

John J. Raffone v. Commissioner.

United States Tax Court.

Filed December 5, 1961.


Attorney(s) appearing for the Case

John J. Raffone, pro se, 7503 Blvd. East, North Bergen, N. J., Gerald N. Daffner, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent has determined a deficiency of $1,801.06 in petitioner's income tax for the taxable year 1959. The issues for our consideration are whether petitioner properly deducted (1) certain away-from-home travel expenses and (2) a loss from the sale of a certain residence.

Some of the facts have been stipulated and are so found.

Petitioner is an individual residing in North Bergen...

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