MULLENS v. COMMISSIONER

Docket Nos. 81941, 84775.

22 T.C.M. 16 (1963)

T.C. Memo. 1963-7

Walter B. Mullens, Jr. and Geraldine J. Mullens v. Commissioner.

United States Tax Court.

Filed January 10, 1963.


Attorney(s) appearing for the Case

Walter B. Mullens, Jr., pro se, 1734 Sweetbriar St., Palmdale, Calif. Edward M. Fox, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

FAY, Judge:

This proceeding1 involves deficiencies in income tax for 1953, 1954, 1955, 1956 and 1957 in the respective amounts of $488.20, $277.84, $491.14, $529.97 and $556.07. The principal issue for decision is whether certain allowances which petitioner Walter B. Mullens, Jr., received during each of the taxable years 1953 to 1957, inclusive, from his employer are deductible as travel...

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