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LIANG v. COMMISSIONER

Docket No. 7222-72.

34 T.C.M. 1298 (1975)

T.C. Memo. 1975-297

Walter K. Liang and Chen Y. Liang v. Commissioner.

United States Tax Court.

Filed September 23, 1975.

Attorney(s) appearing for the Case

Walter K. Liang, pro se, Blue Ridge Rd., Cranston, R.I. Brian J. Seery, for the respondent.

Memorandum Findings of Fact and Opinion

BRUCE, Judge:

Respondent determined a deficiency in petitioners' income tax for the year 1969 in the amount of $3,237.41.

The principal issues for decision are: (1) Whether petitioners are entitled to deduct certain travel expenses incurred by Walter K. Liang while away from Cranston, Rhode Island; (2) whether petitioners are entitled to deduct certain amounts allegedly paid by Chen Y. Liang for meals and sleeping...

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