BAILEY v. COMMISSIONER

Docket No. 6476-70 SC.

30 T.C.M. 460 (1971)

T.C. Memo. 1971-107

Stanley E. and Shyrl D. Bailey v. Commissioner.

United States Tax Court.

Filed May 17, 1971.


Attorney(s) appearing for the Case

Stanley E. Bailey, pro se, 180 Heather Dr., Atherton, Calif. Randall G. Dick, for the respondent.


Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined a deficiency of $531.10 in petitioners' Federal income tax for the year 1968. Respondent has conceded that petitioners are entitled to deduct a total of $250 for the cost of uniforms and maintenance thereof. The issues remaining for decision are: (1) Whether petitioner Stanley E. Bailey has substantiated certain travel expenses incurred while he was acting as a sales representative...

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