PERFETTI v. COMMISSIONER

Docket No. 27295-81.

46 T.C.M. 1317 (1983)

T.C. Memo. 1983-549

Angelo Perfetti and Ramona E. Perfetti v. Commissioner.

United States Tax Court.

Filed September 7, 1983.


Attorney(s) appearing for the Case

James L. Fogle and Ruth Zimmerman Reeg, One Mercantile Center, St. Louis, Mo., for the petitioners. Michael W. Bitner, for the respondent.


Memorandum Findings of Fact and Opinion

COHEN, Judge:

In a statutory notice dated September 1, 1981, respondent determined deficiencies of $4,883.66 and $4,810.41 in petitioners' Federal income taxes for 1976 and 1977, respectively. After concessions, the issues for determination are:

1. Whether petitioners are entitled to deduct the cost of air fare, travel, meals, lodging, automobile, and private aircraft claimed to have been incurred in connection...

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