KELLY v. COMMISSIONER

Docket No. 1157-62.

23 T.C.M. 472 (1964)

T.C. Memo. 1964-73

Neil M. Kelly and Mary A. Kelly v. Commissioner.

United States Tax Court.

Filed March 18, 1964.


Attorney(s) appearing for the Case

Neil M. Kelly, pro se, 1135 Hickory Trail, Downers Grove, Ill. Helen A. Viney, for the respondent.


Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined a deficiency in the income tax of petitioners for the year 1959 in the amount of $232.62. The three issues presented for decision are: (1) whether the petitioner, Neil M. Kelly, an airline pilot, is entitled to deduct un-reimbursed travel expenses in excess of the amount allowed by the respondent; (2) whether the petitioner is entitled to a deduction for "home office expense"; and...

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