HITCHCOCK v. C. I. R.

No. 76-2330.

578 F.2d 972 (1978)

David I. and R. Lee HITCHCOCK, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Fourth Circuit.

Decided June 12, 1978.


Attorney(s) appearing for the Case

Murray J. Belman, Washington, D. C., for appellants.

Richard Farber, Atty., Tax Division, Dept. of Justice, Washington, D. C. (Myron C. Baum, Acting Asst. Atty. Gen., Gilbert E. Andrews and Jonathan S. Cohen, Attys., Tax Division, Dept. of Justice, Washington, D. C., on brief), for appellee.

Before BRYAN, Senior Circuit Judge, and WIDENER and HALL, Circuit Judges.


ALBERT V. BRYAN, Senior Circuit Judge:

This is an appeal from a determination of the Tax Court upholding the Commissioner's assessment of an income tax deficiency for 1972 in the amount of $593 against David I. Hitchcock. 66 T.C. 950 (1976). The deficiency arose from the disallowance of deductions taken by Hitchcock (taxpayer) for expenditures made by him as a Foreign Service Information Officer for food, lodging and transportation...

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