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DREICER v. COMMISSIONER

Docket No. 5407-76.

39 T.C.M. 233 (1979)

T.C. Memo. 1979-395

Maurice C. Dreicer v. Commissioner.

United States Tax Court.

Filed September 24, 1979.

Attorney(s) appearing for the Case

Jerome Kamerman and Steven Kamerman, 500 Fifth Ave., New York, N.Y., for the petitioner. Arthur H. Boelter, for the respondent.

Memorandum Findings of Fact and Opinion

SIMPSON, Judge:

The Commissioner determined deficiencies in the petitioner's Federal income taxes of $13,133.55 for 1972 and $16,047.33 for 1973. The petitioner has conceded certain issues, and the only issue remaining for decision is whether the petitioner's activity of traveling around the world allegedly to obtain material for his manuscript was an "activity * * * not engaged in for profit" within the meaning of...

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