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AGUIRRE v. COMMISSIONER

Docket No. 752-82.

47 T.C.M. 1066 (1984)

T.C. Memo. 1984-66

Antonio F. and Candace J.C. Aguirre v. Commissioner.

United States Tax Court.

Filed February 13, 1984.

Attorney(s) appearing for the Case

Antonio F. Aguirre, pro se, Vista, Calif. Patrick C. McGovern, for the respondent.

Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined a $1,399 deficiency in petitioners' 1979 Federal income tax. After concessions, the issues for decision are: (1) Whether traveling expenses incurred by petitioner, Antonio F. Aguirre, with respect to his employment at the San Onofre Nuclear Generating Station1 are deductible under section 162(a)2; and (2) whether petitioners...

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