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CORNMAN v. COMMISSIONER

Docket No. 789-74.

63 T.C. 653 (1975)

IVOR CORNMAN, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed March 18, 1975.

Attorney(s) appearing for the Case

Ivor Cornman, pro se.

Robert A. Johnson, for the respondent.

OPINION

DAWSON, Judge:

Respondent determined a deficiency of $1,545.07 in petitioner's Federal income tax for the year 1970. The only issue presented for decision is whether section 911(a)1 prevents petitioner from deducting ordinary and necessary expenses incurred in 1970 in connection with his trade or business of biological research, where he earned no income from such activities while residing in a foreign country...

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