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SCHWARTZ v. COMMISSIONER

Docket No. 10838-75.

41 T.C.M. 431 (1980)

T.C. Memo. 1980-525

Richard E. Schwartz v. Commissioner.

United States Tax Court.

Filed November 25, 1980.

Attorney(s) appearing for the Case

Richard E. Schwartz, pro se, 1108 Olive St., St. Louis, Mo. Henry Thomas Schafer, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioner's income tax of $980 and an addition to tax under section 6651(a), I.R.C. 1954,1 of $137.97 for the calendar year 1970. After concessions by petitioner, the issues remaining for decision are (1) whether the expenses incurred by petitioner, a foreign service officer, while on statutory home leave are deductible business expenditures...

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