KINNEY v. COMMISSIONER

Docket No. 3509-74.

66 T.C. 122 (1976)

WILLIAM R. KINNEY, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 21, 1976.


Attorney(s) appearing for the Case

William R. Kinney, pro se.

Daniel J. Westerbeck, for the respondent.


HALL, Judge:

Respondent determined a deficiency of $1,312.90 in petitioner's 1972 income tax. The only issue for decision is whether section 2121 permits petitioner to deduct certain travel expenses he incurred during 1972.

Some of the facts have been stipulated and are found accordingly.

Petitioner, William R. Kinney, resided in Ann Arbor, Mich., when he filed his petition. His sole occupation during the year at...

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