DENNEHY v. COMMISSIONER

Docket No. 73349.

20 T.C.M. 750 (1961)

T.C. Memo. 1961-151

Thomas P. Dennehy v. Commissioner.

United States Tax Court.

Filed May 25, 1961.


Attorney(s) appearing for the Case

Thomas P. Dennehy, pro se, 7325 Clinton Ave., Cleveland, Ohio. J. P. Graham, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

OPPER, Judge:

Respondent determined a deficiency in income tax for the year 1955 in the amount of $183.60. Petitioner claims an overpayment, as a result of an amended return, in the amount of $333.13. The sole remaining issue is whether the expenses of European travel are deductible by petitioner, who was a university instructor in mathematics.

Findings of Fact

Petitioner timely filed an individual...

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