FREY v. COMMISSIONER

Docket No. 1424-70 SC.

30 T.C.M. 861 (1971)

T.C. Memo. 1971-208

Kingsbury T. Frey and Helen A. Frey v. Commissioner.

United States Tax Court.

Filed August 23, 1971.


Attorney(s) appearing for the Case

Thomas J. Carley, 159 Princeton Rd., Rockville Centre, N. Y., for the petitioners. Kimball K. Ross, for the respondent.


Memorandum Findings of Fact and Opinion

INGOLIA, Commissioner:

The respondent originally determined a deficiency in the petitioners' income tax for the calendar year 1967 in the amount of $387.27. It arose as a result of the respondent's disallowance of travel expenses claimed by the petitioner in the amount of $2,069.02. At the time of trial, the respondent conceded that the travel expense should be allowed the petitioner and that there was no tax deficiency...

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