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ELSHINNAWY v. COMMISSIONER

Docket No. 30514-81.

50 T.C.M. 661 (1985)

T.C. Memo. 1985-401

Abdelfattah Mahmoud Elshinnawy and Arlene Joan Elshinnawy v. Commissioner.

United States Tax Court.

Filed August 7, 1985.

Attorney(s) appearing for the Case

Thomas F. Martin, for the petitioners. Timothy J. Snyder, for the respondent.

Memorandum Findings of Fact and Opinion

WILBUR, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for 1978 in the amount of $5,624.89. After concessions, the issue for decision is whether petitioners are entitled to deduct $10,255 as an ordinary and necessary business expense under section 1621 for travel, food and lodging, for the taxable year 1978.

Findings of Fact

Petitioners, husband...

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