KEY v. COMMISSIONER

Docket No. 12725-78.

39 T.C.M. 1195 (1980)

T.C. Memo. 1980-67

Ray B. Key and Emalee Key v. Commissioner.

United States Tax Court.

Filed March 10, 1980.


Attorney(s) appearing for the Case

Ray B. Key, pro se. Alan J. Pinner, for the respondent.


Memorandum Findings of Fact and Opinion

FORRESTER, Judge:

Respondent has determined a deficiency in petitioners' income tax for the year 1975 in the amount of $1,459.

Concessions having been made, the issues now remaining for decision are as follows:

(1) Whether commissions in the amount of $2,395 claimed to have been paid as a business expense are allowable;

(2) Whether travel expenses claimed in the amount of $2,485 are allowable...

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