EISENBERG v. COMMISSIONER

Docket No. 2810-65.

26 T.C.M. 174 (1967)

T.C. Memo. 1967-35

Irving Eisenberg and Edith Eisenberg v. Commissioner.

United States Tax Court.

Filed February 28, 1967.


Attorney(s) appearing for the Case

Irving Eisenberg, pro se, 411 W. Fullerton Pkwy., Chicago, Ill. James F. Hanley, for the respondent.


Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined deficiencies in the income tax of petitioners for 1961 and 1962 in the amounts of $486.47 and $199.18, respectively. Because of concessions by petitioners, the sole issue before us is whether certain postage and travel expenses incurred by petitioner husband were ordinary and necessary to his trade or business within the meaning of section 162.1...

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