SUMNER v. COMMISSIONER

Docket No. 2190-80.

44 T.C.M. 1233 (1982)

T.C. Memo. 1982-561

Craig A. Sumner v. Commissioner.

United States Tax Court.

Filed September 23, 1982.


Attorney(s) appearing for the Case

Craig A. Sumner, pro se, Green Mountain Falls, Colo. Karen A. Perez, for the respondent.


Memorandum Findings of Fact and Opinion

NIMS, Judge:

Respondent determined a $5,726 deficiency in petitioner's 1977 income tax.

After concessions by petitioner the issues remaining for decision are (1) whether petitioner is entitled to a $6,500 charitable contribution deduction; (2) whether petitioner is entitled to a $10,552 travel expense deduction; and (3) whether petitioner is entitled to a ...

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