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GIBBONS v. COMMISSIONER

Docket No. 7647-76.

37 T.C.M. 366 (1978)

T.C. Memo. 1978-75

William Gibbons, Jr. and Claralee J. Gibbons v. Commissioner.

United States Tax Court.

Filed February 27, 1978.

Attorney(s) appearing for the Case

Lawrence B. Trygstad, for the petitioners. James D. Vandever, for the respondent.

Memorandum Findings of Fact and Opinion

RAUM, Judge:

The Commissioner determined a deficiency in petitioners' 1973 Federal income taxes in the amount of $793. The only issue to be decided is whether petitioners, a high school reading consultant and a junior high school librarian, are entitled under section 162(a)1 to deduct as educational travel expenses costs incurred on a trip to Spain, France and Morocco.

Findings...

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