Ahmed F. HABEEB and Magda E. Habeeb, Petitioners-Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
United States Court of Appeals, Fifth Circuit.https://leagle.com/images/logo.png
September 19, 1977.
September 19, 1977.
Attorney(s) appearing for the Case
Ahmed F. Habeeb, pro se, Magda E. Habeeb, pro se.
Gilbert E. Andrews, Acting Chief Appellate Sec., U. S. Dept. of Justice, Myron C. Baum, Acting Asst. Atty. Gen., Meade Whitaker, Chief Counsel, Internal Revenue Service, Crombie J. D. Garrett, Atty., Tax Div., David English Carmack, Atty., Dept. of Justice, Washington, D. C., for respondent-appellee.
Before GOLDBERG, CLARK and FAY, Circuit Judges.
United States Court of Appeals, Fifth Circuit.
CLARK, Circuit Judge:
Ahmed F. Habeeb and his wife, Magda E. Habeeb,1 appeal from a judgment of the United States Tax Court partially disallowing certain travel expenses that Dr. Habeeb incurred on a trip to Egypt and totally disallowing a dependency exemption for his mother, who resides in Egypt and is not a citizen of the United States. In its Memorandum Findings of Fact and Opinion, the Tax Court, affirming the report of the Special...
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