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BAKER v. COMMISSIONER

Docket No. 1684-72.

32 T.C.M. 962 (1973)

T.C. Memo. 1973-206

George W. Baker and June E. Baker v. Commissioner.

United States Tax Court.

Filed September 17, 1973.

Attorney(s) appearing for the Case

George W. Baker and June E. Baker, pro se, 2931 Hurbeck Rd., Grants Pass, Ore. Joseph M. Wetzel, for the respondent.

Memorandum Findings of Fact and Opinion

STERRETT, Judge:

Respondent determined a deficiency in petitioners' income tax for the year 1967 in the amount of $1,229.38. The deficiency is attributable solely to the disallowance by respondent of a deduction of $7,252.06 claimed by petitioners as "Unreimbursed Travel Expenses For Educational Purpose".

Findings of Fact

Petitioners are husband and wife and at the time of filing their petition herein...

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