McLENDON v. COMMISSIONER

Docket No. 6296-65.

26 T.C.M. 544 (1967)

T.C. Memo. 1967-118

Charles H. B. McLendon and Eleanor R. McLendon v. Commissioner.

United States Tax Court.

Filed May 29, 1967.


Attorney(s) appearing for the Case

Frank M. Kratovil, for the petitioners. George K. Dunham, for the respondent.


Memorandum Findings of Fact and Opinion

Respondent determined a deficiency in petitioners' income tax for the year 1964 in the amount of $627.72.

Some concessions were made by petitioners in their pleadings and by stipulation. At the trial of this case petitioners further conceded that the part of the deficiency resulting from the respondent's disallowance of a deduction for the expenses incurred by petitioner Charles H. B. McLendon in traveling back and...

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