SHERMAN v. COMMISSIONER

Docket No. 16126-79.

44 T.C.M. 1324 (1982)

T.C. Memo. 1982-582

William F. Sherman, Jr., and Dora B. Sherman v. Commissioner.

United States Tax Court.

Filed October 4, 1982.


Attorney(s) appearing for the Case

Robert F. Polson, 102 N. Elm St., Greensboro, North Carolina, for the petitioners. Edwina L. Wilson, for the respondent.


Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined a deficiency in petitioners' Federal income taxes for the tax year 1976 in the amount of $7,416.53. After a concession by respondent, the issues for decision are whether airplane expenses paid by petitioner William F. Sherman, Jr., in the amount of $17,787.36 for 1976 constitute ordinary and necessary employee business expenses and whether the petitioner has met the substantiation...

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