GUGLIELMETTI v. COMMISSIONER

Docket No. 76118.

35 T.C. 668 (1961)

JOHN A. GUGLIELMETTI AND PAULINE M. GUGLIELMETTI, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 30, 1961.


Attorney(s) appearing for the Case

Charles W. Tuckman, Esq., for the petitioners.

Joseph D. Holmes, Jr., Esq., and Aaron S. Resnik, Esq., for the respondent.


FORRESTER, Judge:

Respondent has determined deficiencies in income tax in the amounts of $2,092.94 and $1,653.85 for the years 1954 and 1955, respectively, and an addition to tax for underpayment of estimated tax in the amount of $247.41 for the year 1955.

The issues now remaining for our determination are (1) whether respondent erred in disallowing a portion of the expenses claimed by petitioner for "Travel and Entertainment" and "Outside Business...

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