SILVERTON v. COMMISSIONER

Docket No. 5213-76.

37 T.C.M. 142 (1978)

T.C. Memo. 1978-22

S. Robert Silverton v. Commissioner.

United States Tax Court.

Filed January 19, 1978.


Attorney(s) appearing for the Case

Vincent L. Alsfeld, for the petitioner. John O. Tannenbaum, for the respondent.


Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent has determined a deficiency in the amount of $3,983.40 in petitioner's income tax for 1974. Three issues are presented for decision:

1. Whether petitioner incurred expenses for travel away from home overnight in an amount in excess of the reimbursement of $1,460 he received from his employer.

2. Whether petitioner has shown he is entitled to deductions for expenses incurred...

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