COTNER v. COMMISSIONER

Docket No. 1690-70SC.

30 T.C.M. 389 (1971)

T.C. Memo. 1971-97

Walter Lee Cotner and Barbara K. Cotner v. Commissioner.

United States Tax Court.

Filed May 4, 1971.


Attorney(s) appearing for the Case

Walter Lee Cotner, pro se, Brunswick Road, Freeport, Me. David L. Miller, for the respondent.


Memorandum Findings of Fact and Opinion

GUSSIS, Commissioner:

Respondent determined a deficiency in the petitioners' income tax for the year 1967 in the amount of $264.84. The issue is whether petitioners are entitled to deductions for travel expenses in 1967 in excess of the amount allowed by the respondent. Petitioners concede the disallowance of a deduction for Massachusetts income tax in the amount of $152.90.

Findings of Fact

Walter...

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