ROBINSON v. COMMISSIONER

Docket No. 93655.

22 T.C.M. 1043 (1963)

T.C. Memo. 1963-209

Frank L. Robinson and Margaret N. Robinson v. Commissioner.

United States Tax Court.

Filed August 6, 1963.


Attorney(s) appearing for the Case

Frank D. Coffey, Ellison Bldg., Fort Worth, Tex., for the petitioners. Lyle Walker, for the respondent.


Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined a deficiency in the income tax of petitioners for the taxable year 1959 in the amount of $667.15. The only issue before us is whether an amount paid by petitioner Margaret N. Robinson, a real estate agent, to the Chamber of Commerce of Fort Worth, Texas, to cover her expenses for a tour of Africa is deductible as an ordinary and necessary business expense.

Findings of Fact...

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