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CAMARATA v. COMMISSIONER

Docket No. 11360-77.

38 T.C.M. 857 (1979)

T.C. Memo. 1979-209

Joyce R. Camarata v. Commissioner.

United States Tax Court.

Filed May 24, 1979.

Attorney(s) appearing for the Case

Joyce R. Camarata, pro se, 919 E. Judd, Greenville, Mich. William F. Garrow, for the respondent.

Memorandum Findings of Fact and Opinion

STERRETT, Judge:

Respondent, on August 12, 1977, issued a statutory notice in which he determined a deficiency in petitioner's Federal income tax for her calendar year 1974 in the amount of $350. The sole issue for our determination is the deductibility of amounts petitioner expended as expenses incurred while residing in Georgia during her taxable year 1974.

Findings...

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