HARPER v. COMMISSIONER

Docket No. 1313-62.

23 T.C.M. 461 (1964)

T.C. Memo. 1964-70

Donald G. Harper and Carol Harper v. Commissioner.

United States Tax Court.

Filed March 18, 1964.


Attorney(s) appearing for the Case

Donald G. Harper, pro se, 29 Westover Lane, Roselle, Ill. Helen A. Viney, for the respondent.


Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined a deficiency in petitioners' income tax for the year 1959 in the amount of $121.10. The only issue is whether the petitioner, Donald G. Harper, a flight engineer, is entitled to deduct unreimbursed travel expenses in excess of the amount allowed by the respondent.

Findings of Fact

Some of the facts were stipulated and are so found.

Donald G. Harper and...

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