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CERVILLA v. COMMISSIONER

Docket No. 8634-74.

35 T.C.M. 775 (1976)

T.C. Memo. 1976-174

Norman Cervilla and Marilyn Cervilla v. Commissioner.

United States Tax Court.

Filed May 27, 1976.

Attorney(s) appearing for the Case

Norman Cervilla, pro se, 692 Fairview Ave., Annapolis, Md. Robert K. Dowd, for the respondent.

Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent has determined a deficiency of $2,695.92 in petitioners'1 1972 income tax. Concessions having been made, the issues presented for our decision are as follows:

1. Whether payments made by petitioner's employer to petitioner in 1972 as reimbursement for expenses incurred by petitioner while working in West Virginia are includable in petitioner's gross...

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