CAPPS v. COMMISSIONER

Docket No. 90756.

23 T.C.M. 482 (1964)

T.C. Memo. 1964-77

Henry S. Capps and Margaret T. Capps v. Commissioner.

United States Tax Court.

Filed March 23, 1964.


Attorney(s) appearing for the Case

Daniel R. Dixon, 808 Capital Club Bldg., Raleigh, N. C., for the petitioner. Wallace E. Whitmore, for the respondent.


Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent determined deficiencies in petitioners' income tax for the years 1958 and 1959 in the amounts of $913.67 and $810.06, respectively. The parties have each agreed to certain adjustments and the only issue now remaining for our consideration is whether the petitioners are entitled to deduct $1,135 in 1958 and $1,041 in 1959, as away from home travel expenses, said amounts having been claimed...

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