SCHINNAGEL v. COMMISSIONER

Docket No. 85526.

21 T.C.M. 577 (1962)

T.C. Memo. 1962-104

Maude A. Schinnagel v. Commissioner.

United States Tax Court.

Filed April 30, 1962.


Attorney(s) appearing for the Case

Maude A. Schinnagel, pro se., 7200 Ridge Blvd., Brooklyn, N. Y. Edward H. Hance, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

OPPER, Judge:

A deficiency in income tax of $239.83 for 1958 is in controversy. The sole question is whether deductions claimed by petitioner for the expenses of travel from New York to, and subsistence in, Hawaii, and tuition at the University of Hawaii, are deductible as ordinary and necessary business expenses.

Findings of Fact

Petitioner is an individual residing at 7200 Ridge Boulevard, Brooklyn...

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