BRINLEY v. COMMISSIONER

Docket No. 28349-81.

46 T.C.M. 734 (1983)

T.C. Memo. 1983-408

Eldon D. Brinley and Mary Alice Brinley v. Commissioner.

United States Tax Court.

Filed July 18, 1983.


Attorney(s) appearing for the Case

Eldon D. Brinley and Mary Alice Brinley, pro se, Georgetown, Tex. Dennis R. Onnen, for the respondent.


Memorandum Findings of Fact and Opinion

DAWSON, Chief Judge:

Respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1977 in the amount of $419.

After concessions, the issues remaining for decision are: (1) Whether petitioner Eldon D. Brinley is entitled to an educational travel expense deduction for the cost of a trip to various foreign countries; (2) whether petitioner Eldon D. Brinley is entitled to deduct as...

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