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BOWDEN v. COMMISSIONER

Docket No. 16009-79.

44 T.C.M. 1188 (1982)

T.C. Memo. 1982-548

Delbert A. Bowden and Camilla M. Bowden v. Commissioner.

United States Tax Court.

Filed September 22, 1982.

Attorney(s) appearing for the Case

Sheldon Chertow, 30 North La Salle St., Chicago, Ill., for the petitioners. Stephen J. Morrow, for the respondent.

Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined a deficiency of $4,912 in petitioners' 1976 Federal income tax. The sole issue for decision is whether petitioners are entitled to deduct the cost of a world tour as an educational travel expense under section 162(a).

Findings of Fact

Delbert A. Bowden and Camilla M. Bowden, husband and wife, resided in Villa Park, Illinois, when they filed their petition in this...

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