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SALTZMAN v. COMMISSIONER

Docket No. 5899-68.

54 T.C. 722 (1970)

ARTHUR I. SALTZMAN, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 2, 1970.

Attorney(s) appearing for the Case

Arthur I. Saltzman, pro se.

Joel Gerber, for the respondent.

SIMPSON, Judge:

The respondent determined a deficiency of $168.90 in the petitioner's 1966 income tax. The issue for decision is whether the petitioner can deduct under section 170 of the Internal Revenue Code of 19541 the expenses incurred on two trips to attend folk dance festivals. During such trips he acquired knowledge which he used in rendering services to an exempt charitable organization, but he also derived substantial...

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