SARGENT v. COMMISSIONER

Docket No. 9757-81.

48 T.C.M. 647 (1984)

T.C. Memo. 1984-390

Paul G. Sargent and Shirley A. Sargent v. Commissioner.

United States Tax Court.

Filed July 30, 1984.


Attorney(s) appearing for the Case

Paul G. Sargent, pro se, Delaware, Ohio. Ronald T. Jordan, for the respondent.


Memorandum Findings of Fact and Opinion

COHEN, Judge:

Respondent determined a deficiency of $1,201 in petitioners' Federal income taxes for 1977. The deficiency resulted from disallowance of amounts claimed for transportation, meals, and lodging in relation to service in the Air Force Reserves.

Findings of Fact

Some of the facts have been stipulated, and the stipulation is incorporated herein...

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