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HART v. COMMISSIONER

Docket No. 21281-81.

45 T.C.M. 1166 (1983)

T.C. Memo. 1983-179

Donald Joseph Hart, Jr., and Joanne Hart v. Commissioner.

United States Tax Court.

Filed March 31, 1983.

Attorney(s) appearing for the Case

Donald Joseph Hart, Jr., pro se, Clay, N.Y. Michael Sheeley, for the respondent.

Memorandum Findings of Fact and Opinion

COHEN, Judge:

Respondent determined a deficiency in petitioners' income taxes for the years 1978 and 1979 in the amounts of $1,822 and $955, respectively. The deficiency was based upon disallowance of a dependency exemption and certain travel expenses claimed by petitioners and increase in the amount of petitioners' wage income.

Findings of Fact

Petitioners, husband and wife, resided in Clay, New...

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