McDONALD v. COMMISSIONER

Docket No. 5623-71.

33 T.C.M. 274 (1974)

T.C. Memo. 1974-57

Jack A. McDonald v. Commissioner.

United States Tax Court.

Filed March 7, 1974.


Attorney(s) appearing for the Case

Jack A. McDonald, pro se, 4963 Campbell Ave., Apt. 12, San Jose, Calif. Donald W. Mosser, for the respondent.


Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent has determined a deficiency in petitioner's income tax for the year 1968 in the amount of $873.01. The only issue remaining for our decision is whether petitioner, who was permanently stationed at a post of duty while in the military, may deduct as ordinary and necessary business expenses the amounts that he allegedly expended for living expenses and that were not reimbursed by the military...

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