HARTWELL v. COMMISSIONER

Docket No. 2826-80.

43 T.C.M. 1157 (1982)

T.C. Memo. 1982-215

Moreland L. Hartwell v. Commissioner.

United States Tax Court.

Filed April 22, 1982.


Attorney(s) appearing for the Case

Moreland L. Hartwell, pro se, Lynwood, Calif. Velda J. Moog, for the respondent.


Memorandum Findings of Fact and Opinion

RAUM, Judge:

The Commissioner determined an income tax deficiency of $585.24 for the taxable year ended December 31, 1976. The only issue for decision is whether Moreland L. Hartwell (petitioner) is entitled to a deduction for travel expenses in the amount of $2,548.

Findings of Fact

Some of the facts have been stipulated. The stipulation of facts and attached exhibits are incorporated herein by this...

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